I need to file 1099-NEC and form 945 for foreign daily workers that I paid in cash for on my rental property-they have no TINs

[meking53]

I hired six foreign daily workers in 2024 that I met near a Home Depot and I paid them in cash for labor only on my rental property. All were paid more than $600 so it must be reported. I asked them by text message recently and they have no SSN or TINs. I don't have their addresses because I met them and dropped them off at the Home Depot. They are not cooperating to provide the information I need. I know I need to file 1099-NEC forms and form 945 to submit backup withholding for the labor I paid for. For two of the workers I only have their first names, not their last names. How do I report this incomplete information on a 1099-NEC?  Can I use the EFTPS to submit the backup withholding taxes due?

Please don't respond with unhelpful comments. What I need to know is how best to report these payments to the workers lawfully to the IRS in my current situation, the way the IRS would recommend in my situation.

Unfortunately I have had no luck in even getting an in-person appointment with the IRS. Even their appointment phone line is not taking calls. Frustrated with not being able to get answers directly from the IRS.

How can I even make an appointment at a IRS Taxpayer Assistance Center when they don't take calls? Is there an online website where I can make an appointment to get my questions answered by the IRS?

[tagteam]

I'm not sure Champ @pk can help but I'll page him. Please check this thread later.

[pk]

@meking53  I don't know if this helpful  or not

(a) you  employed workers without SSN , without knowing their address/ name etc.

(b) you paid cash

( c) And you paid  US$600 + to each of the workers ( six  in total ) -- at least US$3600 in CASH

What can I say --- workers have no Tax ID and so IRS cannot even hold taxes for them. Therefore no 1099-NEC can be  filed.  Or for that any other information filings.

[meking53]

Thanks for your answer. But I am not convinced that I cannot submit a 1099-NEC for an IC who does not have a TIN.  It is hard to trust the reliability of online advice but I have read that if the contractor refuses to provide a TIN then the 1099-NEC must be submitted manually and the word "refused" placed in the field where the TIN would go. I think I need to talk to the IRS directly. But if anyone can provide some definite help on what the IRS demands in this situation it would help a lot.

[DoninGA]

If you are only a landlord for the rental property and not in the business of renting properties there is no requirement that you need to provide a Form 1099-NEC or Form 1099-MISC to any individual who performs a service on your rental property.

Enter the amount paid as an expense on the Schedule E either on Line 7 Cleaning and Maintenance or on Line 19 Other 

[pk]

perhaps you are already aware of this -->

Reporting payments to independent contractors | Internal Revenue Service

pk

[meking53]

I am the owner of several properties and involved in renting them out. The labor that I paid for was in renovating one of my properties, so I think a 1099-NEC is required and in order to get the deduction the cost to me would be listed on the sch E for that particular property (as you mentioned below).