You can try and mail file without a SSN and attach an explanation, but do not be surprised if the IRS does not allow the credit since you cannot provide a SSN, an address or other identifying information, or proof of payment other than the person that is no longer available.
See IRS Pub 17
https://www.irs.gov/publications/p17#en_US_2018_publink1000174406
[quote]
Care Provider Identification Test
You must identify all persons or organizations that provide care for
your child or dependent. Use Form 2441, Part I, to show the information.
If you don’t have any care providers and you're filing Form 2441 only
to report taxable income in Part III, enter "none" in line 1, column
(a).
Information needed.
To identify the care provider, you must give the provider's:
-
Name,
-
Address, and
-
Taxpayer identification number.
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:
-
A copy of the provider's social security card,
-
A copy of the provider's completed Form W-4 if he or she is your household employee,
-
A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or
-
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.**
