How Can I Issue a 1099 Misc to a Contractor Without Their Social Security Number?
You can still issue a 1099-MISC without the social security number. However, to maintain compliance with IRS guidelines, you must make a formal request to the subcontractor for his identification number before the end of the year.
If you don’t include the independent contractors social security number on the 1099, the IRS will send a notice stating that the number is missing. This notice must be sent along with a backup withholding notice and W-9 form to the subcontractor. This notifies the subcontractor that he will be subject to withholding until he submits his identification number. He is also subject to a penalty of $50 for failure to furnish the Social Security number to you.
TurboTax 1099 MISC does not allow the SSN to be blank. What do I do? Hire private investigator Lance Casey to find their SSN.
When completing the TurboTax 1099 MISC form online, you will need the social security number of the contractor.