1099-MISC & ITIN

Technical topics regarding tax preparation.
#1
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Contractor has provided my client with a W-9 that has what is obviously an ITIN listed in Part I.

I pushed back on the client to push back on the contractor, as there are other errors on the W-9 as well.

I believe a 1099-MISC that is filed with an ITIN in the tax ID box will generate a "B" notice, which I'd like to avoid if I can help it.

How would you handle in this situation? File with the tax ID box blank even though an executed W-9 was provided? Instruct client to withhold on all future payments until an executed W-9 with an SSN is provided?
 

#2
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To add:

Contractor resides in the US and the services were provided in the US. This is not a non-resident alien.
 

#3
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Actually, it looks like a 1099-MISC may be filed with an ITIN based on the W-9 and 1099-MISC instructions.

Please disregard my questions. I have reached out to confirm the IC doesn't have an SSN.
 


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