No info to issue 1099-misc

[AZ-Tax]

Business only has name of Independent Contractor(IC). No W-9 & no address. IC contracted for short period but paid over $600. Business made several calls to former IC and no call back from IC.

[ATSMAN]

Business only has name of Independent Contractor(IC). No W-9 & no address. IC contracted for short period but paid over $600. Business made several calls to former IC and no call back from IC.

Why did the business pay without a signed W9?

I just went through this issue last month told the fellow that if a signed W9 was not given to my client I am advising him to not pay him until that issue is resolved. He promptly mailed the W9. Once you pay you lose all leverage.

In this particular situation a 1099-Misc can still be issued but paper filed with explanation that taxpayer refuses to disclose tax ID!

[taxea]

Why did the business pay without a signed W9?

I just went through this issue last month told the fellow that if a signed W9 was not given to my client I am advising him to not pay him until that issue is resolved. He promptly mailed the W9. Once you pay you lose all leverage.

In this particular situation a 1099-Misc can still be issued but paper filed with explanation that taxpayer refuses to disclose tax ID!

If worker refuses to disclose the information then the TP should not use his services. I would not expense the payment. This law has been in effect for enough years for the TP to be aware of it and follow the rules.