@blackjackbimmer wrote:
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.
You're nitpicking over a 3 year thread, but whatever. How about,
"They are required to give you form W-10 with their tax ID number if you give them the blank form."
A care provider who doesn’t give you a correct TIN is subject to a penalty for each failure unless the failure is due to reasonable cause and not willful neglect.
I don't agree that owing money to the day care constitutes reasonable cause. If they have taken $1 from you, you need their tax information, even if you haven't paid in full. Now, the parent should get the W-10 on day 1, before paying a dime. But after that, I don't see being in arrears as a reasonable cause to withhold legally required tax information. That would be up to the IRS, however.
