You must exert "due diligence" to get the SSN for the provider or else you may not qualify for the credit. SuperUser Carl provides a helpful suggestion:
By federal law, daycare providers are required to provide their clients with either their SSN or EIN (Employer Identification Number)... Failure to do so can and will most likely, result in an audit of that provider with some fairly hefty fines.
While I can understand the reluctance to provide one's personal SSN, the daycare provider does have an extremely easy alternative. They can obtain an EIN on line, in about 10 minutes at Apply for an Employer Identification Number (EIN) Online So you might try the friendly, informative approach as you provide this information to your provider.
If they still refuse to provide an EIN or SSN, send your provider a W-10 (Request for Taxpayer Information and Identification Number). You can get a copy of the W-10 by clicking here: W-10 Form & Instructions Complete as much of the form as you can and send it via certified mail (after making copies for yourself).
If the provider does not respond within 10 business days, you can still file your return. However, you won't be able to e-file. Print and mail in your return, along with an explanation and a copy of the W-10 you sent your provider.
