Discussion:Incorrect taxpayer SS
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| Revision as of 05:46, 24 January 2009 Taxea (Talk | contribs) (How do you know) ← Previous diff |
Current revision HAPPY TAX (Talk | contribs) (The individual m) |
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| {{ForumReplyPost|UserID=Taxea|Date=24 January 2009|Text=How do you know it is incorrect? I agree with Anne and you should always get a W-9 completed before hiring a sub-contractor if you know you will be paying more than 600. taxea}} | {{ForumReplyPost|UserID=Taxea|Date=24 January 2009|Text=How do you know it is incorrect? I agree with Anne and you should always get a W-9 completed before hiring a sub-contractor if you know you will be paying more than 600. taxea}} | ||
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| + | {{ForumReplyPost|UserID=HAPPY TAX|Date=24 January 2009|Text=The individual may have filled out a W-9 but given the wrong number either by accident or intentionally. Of course, the fact that he refuses to provide a correct SSN strongly suggests that the incorrect SSN was intentional. A W-9 should be accompanied by proof of the SSN, such as seeing the SS card. Of course, someone providing a fraudulent W-9 is going to say he lost his SS card. | ||
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| + | 1099 Issuers can check taxpayer/TIN matches via IRS eServices before issuing 1099s (and can check taxpayer/SSN matches via ssa.gov before issuing W2s). In fact, doing so not only prevents errors, it relieves you of the penalty in case of an error. | ||
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| + | In any event, IRS Pub 1281 explains the procedures for dealing with a missing/incorrect TIN for 1099s, including mandatory 28% withholding if it cannot be resolved. The mandatory 28% withholding is the big stick. }} | ||
Current revision
Discussion Forum Index --> Advanced Tax Questions --> Incorrect taxpayer SS
Discussion Forum Index --> Tax Questions --> Incorrect taxpayer SS
| 23 January 2009 | |
| I am in the process of providing a 1099 for 2008 to an individual that earned more than $600 in providing services. The taxpayer social security number he provided is incorrect and is refusing to issue a correct one. How can I file the 1099 without a taxpayer identification number? | |
| 23 January 2009 | |
| I would issue it without the social security number. You'll get a notice from the IRS about withholding if you use him again. I wouldn't use that person anymore unless they fill out a W-9. | |
| 24 January 2009 | |
| How do you know it is incorrect? I agree with Anne and you should always get a W-9 completed before hiring a sub-contractor if you know you will be paying more than 600. taxea | |
| 24 January 2009 | |
| The individual may have filled out a W-9 but given the wrong number either by accident or intentionally. Of course, the fact that he refuses to provide a correct SSN strongly suggests that the incorrect SSN was intentional. A W-9 should be accompanied by proof of the SSN, such as seeing the SS card. Of course, someone providing a fraudulent W-9 is going to say he lost his SS card.
1099 Issuers can check taxpayer/TIN matches via IRS eServices before issuing 1099s (and can check taxpayer/SSN matches via ssa.gov before issuing W2s). In fact, doing so not only prevents errors, it relieves you of the penalty in case of an error. In any event, IRS Pub 1281 explains the procedures for dealing with a missing/incorrect TIN for 1099s, including mandatory 28% withholding if it cannot be resolved. The mandatory 28% withholding is the big stick. | |
