No, you don't need a tax ID to report the expense that you paid the contractor that's under $600. Just keep your invoice and other substantiation if you are questioned by the IRS.
The requirement from the IRS states that you aren't required to file a 1099-MISC (information return) if the sum of all payments made to the person or unincorporated business is less than $600.
Refer to the IRS FAQ Am I Required to File a Form 1099 or Other Information Return?
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