Can I file 1099-NEC without TIN

[Whitenoise]

HI, 

I have a client who needs to file 1099-NEC for some of his contractors but one of them will not provide my client with EIN or SSN. And he also blocked his phone so my client can't reach him...

Can I file 1099-NEC without TIN for that contractor ? I am using Employer's Quick Forms to file 1099s for my clients...

Thanks

[IRonMaN]

I doubt if Quick Forms will process the 1099 without a taxpayer number.

[joshuabarksatlcs]

Can I file 1099-NEC without TIN for that contractor? 

One advice I give to serious business clients is that they should ALWAYS have the vendor's W-9 on file before making the first payments. 

When a client (usually sheepishly) told me a vendor refused to provide the info, here's the remedy:

1.  Send a W-9, along with a draft 1099 that has the vendor's last known info with "Refused to provide" clearly written on the draft.  On the cover letter, state "Please return the signed W9 with the info.  If we don't get  it by **/**/20**, the enclosed draft 1099 will be finalized and mailed to the IRS.  A copy will be furnished to you by law.

2.  Either expect a signed W-9, or brace for a nasty phone call.  Sometimes both.

3.  If the W-9 is NOT received, consider filing the 1099 (which has to be paper-filed and no more Quick Form business.) 

My experience with my clients over the years was that they would invariably get the signed W-9, sometimes with a nasty phone call.

For non-serious business clients, we just drink bourbon and say/sing cheers to the health of IRS.  

[IRonMaN]

So, is that a "no"?

[joshuabarksatlcs]

ask @sjrcpa 

A long time ago, I lost my ability to give short answers.  

[IRonMaN]

Sorry, I start dozing off at any answer over 4 or 5 lines.

[joshuabarksatlcs]

Line 1.  @IRonMaN Don't be sorry. 

Line 2.  Years ago, when I finally mustered up my courage to pop the question to the love of my life (thru that time), she also dozed off after the 5th line. 

Line 3.  She was Catholic Americana and her full name had like seven multisyllabic words. 

Line 4.  It was by the time I was at the 4th that I realized she had dozed off.

Line 5.  Now go zzzzzzz.   

[TaxGuyBill]

Be aware that your client could be subject to a penalty for not filing a correct 1099.  It is also hypothetically possible your client could be subject to paying the 24% Backup Withholding for that payment.

Make sure your client knows that he needs to receive the W-9 from the contractor BEFORE he makes any payments.  If he does not receive the W-9, he is required to withhold 24% as Backup Withholding.

[joshuabarksatlcs]

Line 1.  @IRonMaN you're my friend (or, as the new-aged English goes, your my friend).

Line 2.  It's important for you to get the full message of my earlier post.

Line 3.  Line 1 thru 1,145 in that post:  One advice I give to serious business clients is that... blah blah blah....

Line 4.  Line 1,146 in that post:  For non-serious business clients, we just drink bourbon and say/sing cheers to the health of IRS. 

Line 5.  I just want to make sure you got the most important line of the post.

[sjrcpa]

I go with No.