gfizer Posted March 7, 2014 Report Share Posted March 7, 2014 I have a farmer who paid someone to install field drainage tile to the tune of $2,800. I advised my client that he would need to issue a 1099-MISC to the contractor. The contractor is giving him the run around and so far has not provided his SSN. I happen to have the contractor's SSN in another client's file since they had to issue him a 1099 a couple of years ago. Am I allowed to use the information I have on file to prepare the 1099 for my client this year or do I have to have the W-9? Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted March 7, 2014 Report Share Posted March 7, 2014 This subject was discussed at length in a previous thread... Quote Link to comment Share on other sites More sharing options...
Richcpaman Posted March 7, 2014 Report Share Posted March 7, 2014 I don't think that thread answers the question. The question is that the OP has the SSN of the person refusing in another file. Should they go there and pull it out and put it on the 1099? The thread address's what happens when there is no SSN... Rich Quote Link to comment Share on other sites More sharing options...
gfizer Posted March 7, 2014 Author Report Share Posted March 7, 2014 I don't think that thread answers the question. The question is that the OP has the SSN of the person refusing in another file. Should they go there and pull it out and put it on the 1099? The thread address's what happens when there is no SSN... Rich Yes, Rich. That is the question. I've had instances in the past as mentioned in the previous thread where the payee refused to provide the SSN and I've filed the 1099s showing that the information was refused. But in this case, I have access to the SSN needed for this filing from a different client's file. Can I use it or does it have to be provided by the payee directly to this taxpayer? Quote Link to comment Share on other sites More sharing options...
Margaret CPA in OH Posted March 7, 2014 Report Share Posted March 7, 2014 On a limb here: I wouldn't use it because I would deem it a breech of client's confidential records (those records with that ssn). Call your EO insurance company to be sure. Quote Link to comment Share on other sites More sharing options...
JohnH Posted March 7, 2014 Report Share Posted March 7, 2014 I wouldn't use it.It seems innocent enough, but there's little doubt it's a breach of confidentiality.What isn't entirely clear is whose confidentiality is being breached.There is a procedure for obtaining it, and a procedure telling you what to do if it is refused.I'd follow that procedure. Quote Link to comment Share on other sites More sharing options...
jklcpa Posted March 7, 2014 Report Share Posted March 7, 2014 I wouldn't use it either. Send the 1099 to the payee with "REFUSED" in the appropriate box. I would send it with a generic looking note that this information is being furnished to the IRS. When the payee causes more of a stink, your client can tell the payee not to worry, that the IRS knows how to find him. 1 Quote Link to comment Share on other sites More sharing options...
Lee B Posted March 7, 2014 Report Share Posted March 7, 2014 I've done this in the past because of this exact same situation Quote Link to comment Share on other sites More sharing options...
Lion EA Posted March 7, 2014 Report Share Posted March 7, 2014 You can't use information you obtained while filing returns to share with a third party. Send with Refused, a cite re his penalties for not providing, another W-9, and a note that you're filing with the IRS by 31 March (if efiling or immediately if mailing). Wait to see if he changes his mind, then efile 31 March. Quote Link to comment Share on other sites More sharing options...
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