Opus 17 you are incorrect. The childcare center is not required to provide Form W-10. Form W-10 is a form used by the customer to request the name and EIN of the provider in order to file their return. If a form is not submitted, then there isn’t any requirement to provide the information. Also, a provider may refuse to provide the required information and not be subject to the $50 fine, if there is a reasonable cause. Owing money to the center is reasonable cause to refuse providing the information.
