@JBrothers93
This is what the IRS says about issuing a W-2 without a TIN.
https://www.irs.gov/individuals/international-taxpayers/filing-forms-w-2-and-1042-s-without-payee-ti...
in brief, you can be penalized for not providing a TIN. You can avoid the penalty by filing the W-2 by mail on paper forms and attaching a written affidavit explaining that you took steps to obtain the TIN but we’re unsuccessful, in this case because the person does not have one. Or, you can file the W-2 electronically and keep such an affidavit as part of your tax records to send to the IRS if they send you a letter assessing a proposed penalty.
I don’t know if you will be able to e-file a W-2 without a TIN. That will depend on the various online providers who offer e-filing of W-2s. If you do need to file the W-2 and W3 on paper, you will need to get special paper forms from the IRS, you can simply print a blank from the PDF.
