What if a payee refuses or neglects to provide a TIN?
If a payee refuses or neglects to provide a TIN when properly requested by a business, the business should immediately begin backup withholding, at the rate of 28 percent, on any reportable payments made to the payee (and remit this amount to the IRS).
The business should also make up to three solicitations to the payee for the payee’s TIN, in order to avoid a penalty for failing to include a TIN on the Form 1099 information return filed by the business.
Finally, if a contractor, vendor, or other payee refuses or fails to provide his taxpayer identification number, the business should still fill out and timely file its 1099 information return(s) with a notation that the payee failed or refused to provide his taxpayer identification number. Failure to file Form 1099 based on a person’s refusal or failure to provide his taxpayer identification number does not excuse the business from timely filing all required information returns.
最近向6个contractor要1099表上需要的信息，名字，地址，ssn或ein。结果一个都不愿意给。这样的话是不是就没办法file 1099-nec了？我没有他们的地址，即使file了1099也没地方寄呀。
理论上，他们不付税你就要扣税。
request W9 before payment -> if yes, issue 1099-NEC -> if not, 28% withholding.
https://polittelaw.com/blog/what-if-a-contractor-or-vendor-refuses-to-provide-a-w-9-for-a-1099/
What if a payee refuses or neglects to provide a TIN?If a payee refuses or neglects to provide a TIN when properly requested by a business, the business should immediately begin backup withholding, at the rate of 28 percent, on any reportable payments made to the payee (and remit this amount to the IRS).
The business should also make up to three solicitations to the payee for the payee’s TIN, in order to avoid a penalty for failing to include a TIN on the Form 1099 information return filed by the business.
Finally, if a contractor, vendor, or other payee refuses or fails to provide his taxpayer identification number, the business should still fill out and timely file its 1099 information return(s) with a notation that the payee failed or refused to provide his taxpayer identification number. Failure to file Form 1099 based on a person’s refusal or failure to provide his taxpayer identification number does not excuse the business from timely filing all required information returns.
you tried, but they do not cooperate.
S Corp，和 C Corp不用1099,其他的要给，如果不给被ira 发现要罚款，你不需要withholding Tax 除非你用的是外国人