1099s Missing Recipient Tax ID Number

[MikeB_CPA]

Has anyone ever filed 1099s with IRS without the recipient's tax ID?  A client did not obtain a W-9 before making payments to several contractors, and they have ignored his requests for their TINs.  I don't know if the 1099s can be filed without the TIN, or if they can be, if a can of worms will be opened with IRS by doing so.  Thanks.

Mike

[Mike3232 · Accepted solution]

https://www.irs.gov/individuals/international-taxpayers/filing-forms-w-2-and-1042-s-without-payee-ti...

[MikeB_CPA]

Thank you.  That reference is actually what prompted my question.  I was attempting to efile the 1099s, and I could not do so without the TIN and I saw no way to attach the affidavit.  I appreciate the help!