If the payment has been made and the Independent Contractor is refusing to complete the Form W-9, take the following steps:
- Attempt to contact the Independent Contractor by phone and inform them that they are required to provide the ID number or be subject to a $50 penalty for failure to furnish a TIN. Inform the Independent Contractor it is your policy to file the Form 1099 with “refused” listed in the field for the EIN and SSN.
- If no response, mail the partially completed Form W-9 with a return receipt requested.
- If still no response, mail the Independent Contractor the Form 1099-MISC with "refused" for the EIN or SSN tax ID number.
- If still no response, file Forms 1099-MISC with IRS .with "refused" for the EIN or SSN tax ID number.
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