The IRS requires the identity of person or organization providing child care( for the child care credit) for your dependent. If the care provider is a tax-exempt
organization, you need only report the name and address of the organization on
your return. You can use Form
W-10 (PDF), Dependent Care
Provider's Identification and Certification, to request this information from your provider. They are required to give you this information, with a potential $50 fine if they do not.
If they refuse to provide the tax number, then you cannot e-file
your tax return. You can print your return and mail it in. Write
"refused" in the space for the daycare provider's tax number, and
attach a separate written statement that gives the providers name, address,
other identification, and describes the efforts that you made to obtain the tax
number. As a side note, Tax practitioners needed that information last year also, unless a paper return was prepared and mailed to the IRS.
