Tax Year Prior to 2020: Sub-contractor paid won't give social security number

[DoninGA]

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@Anna801 wrote:

What do I do If I have already paid the contractor and have no other wages to pay in order to take out backup withholding.

Can I take backup withholding from a cotractor's check before I get the notice from the IRS that the SS was not submitted with the Form1099?

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You do not withhold Social Security taxes from the income you paid to an independent contractor.  The independent contractor pays Self-Employment taxes on their net income from self-employment which is for the employer and employee portion of Social Security and Medicare taxes.  

Go to this IRS website for information on backup withholding - https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding

[ojedainspections]

No, it's done already and it's up to the IRS to collect.  It's not your job to take out withholding on someone who isn't your regular employee.

[JImspy1953]

In Turbo Tax, you can submit the social security number as nine zeros and it will take it.

[Kurt4romB4]

So are you genius!  I am too.