My contractor only has an ITIN/ATIN. How do I file Form 1099?
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Last modified 1/20/2021 2:12:49 AM EST
In case your contractor doesn't have an EIN or SSN and only has an ITIN ( Individual Taxpayer Identification Number) or ATIN (Adoption taxpayer identification number), you can still complete 1099 filing for them.
While filling out the form, select the recipient's TIN type as SSN and enter the ITIN or ATIN of the recipient in the SSN field without hyphens or alpha characters.
To learn how to file Form 1099-MISC, click here. For 1099-NEC instructions, read this article.