Rental property contactor refuses to give W9 or EIN for 1099-NEC

[Imeli]

I paid a landscaper to do irrigation lines for $1900 on my rental property. He is refusing to give me a W9 or EIN. If I send him a 1099-NEC and write refused will that trigger and audit for me? 

[Mike9241]

unlikely to cause an audit. However, in the future, get the W-9 before you sign any contract or before work begins if there is no formal contract. If the IC is a corporation, no 1099 is issued. 

[M-MTax]

@Mike9241 is correct; check and see if the contractor is a corporation (no 1099 needed).

Also, you don't need to issue a 1099 to the contractor unless your rental property constitutes a "trade or business". For example, if you're taking a QBI deduction, you should issue a 1099. 

[Imeli]

He is a solo landscaper. LLC filed with the state has been closed but appears to be a sole proprietor. I believe I do need to send him a 1099-NEC for the $1900 worth of irrigation lines. I have his full name and address. Should I just hand write and email one to him and IRS and write refused in the EIN section?  

[Imeli]

I do not believe he is a corporation. I see an LLC filed with the state that appears to be a sole proprotor. I do have his name, company name and address. Should I just send him a hand written 1099 NEC and send one to the IRS? He caused a lot of damage to my property because all the irrigation lines leaked so I can understand why he refuses to respond to me asking for the W9 or EIN request. I feel I have not done anything wrong and do not want to risk being audited because he is a dishonest person. 

[M-MTax]

You can write "REFUSED" in the tax ID box but be prepared for a follow up. Technically, you're supposed to get a tax ID number before payment if you need to submit a tax reporting form such as a 1099.

[M-MTax]

Also, make sure you actually need to file a 1099. You don't unless your rental is a trade or business. 

[Imeli]

Yes I do get QBI so I do treat the rental as a business. This landscaper is a sole proprietor. I have sent him numerous texts and calls. I do have that as evidence. Should I send a demand letter? I do have his address but no email address.  

[M-MTax]

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@Imeli wrote:

Should I send a demand letter?

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That's what I would do in order to show due diligence to the IRS (if questioned).

[Imeli]

Should I do that before I send the 1099 NEC to the contractor and IRS? Its already 1/19/2026 and I am running out of time. I have already wasted 19 days trying to reason with him to get the EIN, TIN or W9. 

[M-MTax]

I'd send it ASAP but wouldn't chance blowing the deadline for the 1099 waiting for a response from the contractor (which you probably won't get).

[AmeliesUncle]

This it technically wrong, but ... many people in your situation don't file it.

There will be a penalty for filing an incomplete 1099.

Many people choose to not file the 1099 when they don't have the information and take the risk of maybe getting a penalty if the IRS notices.  But you need to be sure to answer the questions truthfully about 1099s on Schedule E.

In the future, always get a W-9 filled out BEFORE you pay a contractor.