Carl
Level 15

Deductions & credits

Didn't realize that even existed. Good to know! Thanks!
The only thing I can see though, is that if you did not use this prior to paying the childcare, and realize you need the provider's SSN or EIN, yet they refuse to provide it, then in that case (only in that case) would you use the W-9 to formally *request* the information. This shows the IRS that you did request it, and supports a claim that the provider refused to provide it. (just a bunch of legality mumbo-jumbo in my opinion, though)