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?