- 1). Write a letter to the independent contractor, advising him that you need his tax ID number to properly complete his 1099 forms and report his earnings to the IRS. Give him a specific time frame to provide you with the number.
- 2). Make several copies of this letter to maintain for your own records.
- 3). Mail the letter to the independent contractor via certified mail. By doing so, you receive a confirmation receipt proving the contractor received your letter.
- 4). Allow ample time for the independent contractor to send you her tax identification number. Feel free to make calls to the contractor requesting this information.
- 5). Complete the form 1099 without the tax ID number if the independent contractor fails to honor your request.
- 6). Submit the 1099 to the IRS, along with copies of the certified letter and confirmation receipt. Attach an affidavit, i.e. a short letter stating the facts, to the 1099, notifying the IRS that the independent contractor ignored all requests for his tax ID number. State that, as a result of his refusal to cooperate, you are filing the form without the tax ID number.
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