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How to Issue a 1099 Without a SSN
Read more: How to Issue a 1099 Without a SSN | eHow.com http://www.ehow.com/how_5657041_issue-1099-ssn.html#ixzz1I7ZaedBo
Instructions
things you'll need:
* IRS Form 1099-MISC
* IRS Form W-9
1.
* 1
Attempt to collect IRS Form W-9 from the contractor for whom you
are issuing Form 1099. Form W-9 establishes the contractor relationship and
requires the contractor to provide certain information that may be useful
in lieu of a Social Security Number (SSN). Not all contractors are required
to have an SSN to work in the United States. Many are issued a Tax
Identification Number (TIN) by the IRS. The TIN may be used on Form 1099
instead of the SSN.
* 2
Issue Form 1099-MISC without a SSN or TIN if you are unable to
get this information from the contractor. If the contractor does not have a
TIN and refuses to provide you with a SSN, you may still issue Form 1099-
MISC. The IRS may assess a $50 penalty against you for submitting an
incomplete Form 1099. However, if you can show the omission was due to a
reasonable cause and not willful negligence, the IRS may grant an exemption
to the penalty. Failure of the payee to return a complete Form W-9 to you
may be grounds for an exemption.
* 3
Withhold backup taxes from any future compensation given to the
contractor until the TIN or SSN is provided. If a payee fails to provide you
with a TIN, the IRS requires backup withholding at a rate of 28 percent. If
you do not withhold backup taxes from contractors that fail to provide a
TIN or SSN, the IRS may hold you liable for any uncollected amount.
Read more: How to Issue a 1099 Without a SSN | eHow.com http://www.ehow.com/how_5657041_issue-1099-ssn.html#ixzz1I7ZstWte
Read more: How to Issue a 1099 Without a SSN | eHow.com http://www.ehow.com/how_5657041_issue-1099-ssn.html#ixzz1I7ZaedBo
Instructions
things you'll need:
* IRS Form 1099-MISC
* IRS Form W-9
1.
* 1
Attempt to collect IRS Form W-9 from the contractor for whom you
are issuing Form 1099. Form W-9 establishes the contractor relationship and
requires the contractor to provide certain information that may be useful
in lieu of a Social Security Number (SSN). Not all contractors are required
to have an SSN to work in the United States. Many are issued a Tax
Identification Number (TIN) by the IRS. The TIN may be used on Form 1099
instead of the SSN.
* 2
Issue Form 1099-MISC without a SSN or TIN if you are unable to
get this information from the contractor. If the contractor does not have a
TIN and refuses to provide you with a SSN, you may still issue Form 1099-
MISC. The IRS may assess a $50 penalty against you for submitting an
incomplete Form 1099. However, if you can show the omission was due to a
reasonable cause and not willful negligence, the IRS may grant an exemption
to the penalty. Failure of the payee to return a complete Form W-9 to you
may be grounds for an exemption.
* 3
Withhold backup taxes from any future compensation given to the
contractor until the TIN or SSN is provided. If a payee fails to provide you
with a TIN, the IRS requires backup withholding at a rate of 28 percent. If
you do not withhold backup taxes from contractors that fail to provide a
TIN or SSN, the IRS may hold you liable for any uncollected amount.
Read more: How to Issue a 1099 Without a SSN | eHow.com http://www.ehow.com/how_5657041_issue-1099-ssn.html#ixzz1I7ZstWte
