How can I issue a 1099 Misc to a Contractor without their Social Security number?

[maria617]

@bcarlis_2000 
@Damion 

Try PDFfiller (link below). You can access a 1099-MISC form and you don't need to enter EIN or SSN (but do enter 000-00-0000) in the EIN field.  When you are done, the app will also automatically submit it to the IRS. 

The app is free for the first 30 days.  I did three 1099s (without EINs) and submitted them to the IRS. When I was done, I unsubscribed to the app. 

https://www.pdffiller.com/en/us-federal-tax-forms-irs/information-returns/1099-form/1099-misc-form

[WiseWomenFitness]

Okay - so my situation is we have an independent contractor who is no longer a contractor with my business. 

When preparing for1099 issuance we discovered that we had failed to send her a W-9 in her original package.  I have emailed her, my assistant has called her multiple times and has not responded to any of our attempts to reach her.  Our calls are immediately sent to voice mail, so it is obvious she has no intention of giving us her tax ID number.

I have gone ahead and issued her the 1099 with the TAX ID number blank and submitted it with my 1096. 

My question is how can I further press her for her SSN when she no longer works with us?  I understand from this thread that the IRS will follow up with notice to me citing this blank 1099.  

Appreciate any assistance!  TIA

[maria617]

You don't. You let the IRS do it. 

Do the following: Send her a W-9 (link below) by registered mail, or Priority (so you get a tracking number). 

Now, when the IRS contacts you and says, Hey, you didn't enter the SSN#,  you can write back and say, I tried but she refused to provide this and here is my proof (attach a copy of the postage, the letter saying please complete the W-9, attach any emails, and that sort of thing--you may even want to hire a process server if the amount is over $5K) and send those receipts off to the IRS. They will take it from there. Trust me, there is no where to hide anymore.  The good thing about that is, it's getting harder to screw over honest people. 

https://www.irs.gov/pub/irs-pdf/fw9.pdf

[trekhard]

Nicole,

If they made less than $600, you do not need to report their wages to the IRS.  You do include the wages you paid to them on your business expenses as "Independent Contractor", but the IRS will not take the time to make sure they reported their wages as income on their side (their 1040s).   

[crediblock]

This thread doesn't address the situation when you have a lazy EMPLOYER - someone paid you - you filed a w9 - but you need  their EIN from a 1099 and what if they don't issue one to you in January like they are supposed to?  Turbo Tax won't allow you to leave it blank.  Solution 1 (Which I don't want to do) print and file by mail.  Is there another way?  www.crediblock.com 

[VolvoGirl]

You should be keeping your own records.  Just enter it as Other self employment income or as Cash or General income. You don't need to get a 1099NEC or 1099K. Even if you did you can enter all your income as Cash. Only the total goes to schedule C.

How to enter income from Self Employment
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

[RobJ2]

The answer to this question is found in IRS publication 1281 starting at page 5.  You will receive notice from the IRS regarding an incomplete 1099.  From there, you must submit a Form to the Payee.  If you are continuing to pay the payee, and the payee does not provide a TIN, then above $600.00 annually, you will have to start withholding tax from the payee.  Basically, it's a big headache if you have a regular 1099 payee who is earning above $600.00 annually.  Hope this helps.

[PrivateInvestigatorLance]

I found a solution.  Private investigators can find peoples social security numbers for a fee.  Here is a video of how to get someone's ssn to complete a 1099-MISC https://youtu.be/wsbhAUtxU2A

[Sandy405]

If I had siding installed on my personal home do I still issue a 1099 to the contractors ?? The amount was $ 30,000. No business use of property.

[VolvoGirl]

No.  Individuals do not need to issue a 1099Misc or 1099NEC .

[xmasbaby0]

No you do not issue a 1099 to a contractor who did work on your own home.  You are not a business.   You are just the homeowner.  Homeowners do not issue 1099's to contractors.   The contractor is responsible for reporting their own income.  You cannot deduct anything on your own return for work done to fix up your siding.  Save your records for someday when you sell the house.

[Sandy405]

Now I do have some rental income for the property this past year and it will be the only year we do this because we were actually home when they rented. We didn't like the arrangement. So if I would claim that income I assume I would have to apply for an EIN # then write off indirect expenses for the house and direct expenses for the rental living quarters and then issue a 1099. Would it be 1099 misc. Or 1099 nec or whatever that one is ? Thx and have a great day 

[mkempton]

Track1099.com will allow you to file a 1099-NEC without a TIN.  Track1099 is pay per filing, no subscription required.

[trekhard]

There are 2 ways to pay people who work for you when you are a business:  if they are employees you report with W2 and if they are contractors you report payments with 1099.

If you are just a homeowner, not a business, then you don't report paying them!  The person who is the business  owner reports.  If the people you hired are themselves the business owner, they will just report their own income to the IRS.  

[KrisD15]

No, you do not need to apply for an EIN to report the rental income.

No, in your situation, you will not need to issue a 1099 for the work you had done on your residential rental.

There is a little bit of controversy on this subject, but the bottom line is that only Business Owners are required to obtain a W-9 from their sub-contractors (W-9 is a form where the sub-contractor gives the contractor their EIN) and then file a 1099-NEC for payments made over the filing threshold. 

IF the rental is reported as a business, such as Commercial Rentals, this requirement would be in force, but as passive income reported on Schedule E, there is no such requirement. 

Click this link to read more.

@Sandy405