How do I file a 1099 MISC for workers i.e. Independent Contractors that do not have social security numbers?

[chulacaprichosa]

We have paid these workers a lot this year, so I am anxious about what to file.

[AlanT222]

If you do not have the Social Security Number by the filing deadline, leave the identification number box empty, but still submit the report to the IRS.

The IRS will send a notice stating that the number is missing, and this must be sent along with a backup withholding notice and W-9 form to the subcontractor. It notifies the subcontractor that they will be subject to withholding until the identification number is submitted.

While the individual or business can be subject to a penalty for refusing to provide an SSN or EIN, you also can be subject to a penalty for not submitting fully completed forms by the deadline.

[chulacaprichosa]

 @AlanT222 Hello AlanT222, and thank you for getting back to me. One more question, do I need to snail-mail file these 1099 MISC's seems how I cannot e-file them without a social security number for the recipient?

[KrisD15]

If the forms (1099-MISC AND 1096) cannot be e-filed, mail them.

Use Express mail or some other expedited manner of sending them. They were due January 31st. 

A copy of the 1099-MISC goes to the contractor, a copy is retained by you with your business files and a copy is submitted with a 1096 to the IRS. 

Form 1096