I had someone working for me during 2018 and I planned to write them a 1099 for the work that they did, but I do not have an EIN. Can I apply for one today for last year?

[marc-bild]

I am currently operating under my SSN. I believe that I need an EIN in order to write my sub contractor a 1099. 

[xmasbaby0]

<a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-n...>

[VolvoGirl]

You can use your ssn on a 1099Misc.  You only need a EIN if you pay employees on a W2.  But you can get a EIN so you don’t have to give out your ssn to anyone.  

[Opus 17 · Accepted solution]

If you get an EIN now, you can use it for a 1099 even though you paid the money last year. The EIN and your SSN are linked and the IRS won’t get confused.

[TaxGuyBill]

If I remember correctly, getting the EIN in the next year does cause some problem though.  Maybe the e-file of the 1099 (or W-2) gets rejected (because it is not in the IRS database) and it needs to be mailed?  Nothing major, but something like that.