This is what the IRS says:
From IRS Pub 17 page 208 https://www.irs.gov/pub/irs-pdf/p17.pdf
Quote
If the care provider is an individual, the taxpayer
identification number is his or her SSN or
ITIN. If the care provider is an organization,
then it is the employer identification number
(EIN).
You don’t have to show the taxpayer identification
number if the care provider is a tax-exempt
organization (such as a church or school).
In this case, enter “Tax-Exempt” in the space
where Form 2441 asks for the number.
If you can’t provide all of the information or if
the information is incorrect, you must be able to
show that you used due diligence (discussed
later) in trying to furnish the necessary information.
Getting the information. You can use Form
W-10 to request the required information from
the care provider. If you don't use Form W-10,
you can get the information from one of the
other sources listed in the instructions for Form
W-10 including:
1. A copy of the provider's social security
card,
2. A copy of the provider's completed Form
W-4 if he or she is your household employee,
3. A copy of the statement furnished by your
employer if the provider is your employer's
dependent care plan, or
4. A letter or invoice from the provider if it
shows the information.
You should keep this information with
your tax records. Don’t send Form
W-10 (or other document containing
this information) to the IRS.
Due diligence. If the care provider information
you give is incorrect or incomplete, your credit
may not be allowed. However, if you can show
that you used due diligence in trying to supply
the information, you can still claim the credit.
You can show due diligence by getting and
keeping the provider's completed Form W-10 or
one of the other sources of information just listed.
Care providers can be penalized if they
don't provide this information to you or if they
provide incorrect information.
Provider refusal. If the provider refuses to
give you their identifying information, you
should report on Form 2441 whatever information
you have (such as the name and address).
Enter “See Attached Statement” in the columns
calling for the information you don't have. Then
attach a statement explaining that you requested
the information from the care provider, but
the provider didn't give you the information. Be
sure to write your name and SSN on this statement.
The statement will show that you used
due diligence in trying to furnish the necessary
information.
End quote
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
