Missing TIN for 1099 Misc

[thomtax]

New client, a farmer, is missing the TIN for 4 of the Forms 1099 Misc and will be unable to get them? The amounts range from $800 to $1100
1 - Can these be filed without a TIN?
2 -If can file without number, what is the penalty for this?
3 - If cannot file, what is alternative.

I have dowloaded and read instructions for 1099-Misc and searched through TTB but cannot find answer.

LT

[Burke]

If they are really impossible to get, you file without it. I have filed them with the notation "refused to provide." Do they still work there? Do they live in the area? Do you have addresses? You can mail the workers a W-9, and there is a $50 penalty to them if they refuse to furnish it. Alert your farmer, it is his responsibility to obtain these before they start work, and never to issue a check (or other form of payment) without the W-9 in hand.

[kamckinley]

If a contractor does not have a TIN and refuses to provide you with an SSN, you still need to issue Form 1099-MISC. The IRS may assess a 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 that penalty. Failure of the payee to return a complete Form W-9 to you may be grounds for an exemption.

Source: http://cchsfs-taxwise.custhelp.com/a...out-ssn-or-tin

[Lion]

Get it to the recipient with Refused and a W-9 and a cover re his penalty for not providing his tax ID. If you still don't have the EIN/SSN when you have to file with the IRS at the end of March if efiling or end of February if paper, then file with the EIN box blank. As has been said, alert your client to the possibility of penalties and his responsibility to obtain W-9s prior to making any payments or to withhold 30% from each payment.