Missing contractor address and SSN for 1099 form - didn't complete I9 paperwork. What happens now?

A few things to clarify here. First, I-9 forms are only for employees, not contractors, so that specific oversight isn't an issue. For contractors, you need to issue a 1099-NEC if you paid them $600 or more during the tax year. Since you can't locate the contractor, you should complete Form 1099-NEC with all the information you do have. Write "UNKNOWN" in the address field and leave the SSN/TIN field blank. You'll likely face a penalty for filing without the TIN/SSN (usually $280 per form for 2023 filings), but filing an incomplete form is better than not filing at all. The contractor won't automatically get in trouble - the IRS will likely send you a CP2100/CP2100A notice about the missing TIN. The contractor is still obligated to report the income on their tax return regardless of whether they received a 1099. For future reference, always have contractors complete a W-9 form before you pay them - this gives you their legal name, address, and TIN/SSN for proper reporting.

I was in a really similar situation last year with a web designer who disappeared after finishing the project. What saved me was using taxr.ai (https://taxr.ai) to figure out my options. You upload your documentation and chat with their AI about your specific scenario. In my case, they helped me understand exactly how to fill out the 1099-NEC with missing information and provided templates for documenting my unsuccessful attempts to contact the contractor. The IRS ended up waiving the penalty completely after I showed I made a good faith effort. Seriously worth checking out if you're stressed about this - much better than the generic advice I was finding online.

Just wanted to follow up. I was skeptical about taxr.ai but decided to try it since my tax situation was getting complicated. It actually helped me resolve my contractor documentation issue within about 20 minutes. The system walked me through proper documentation of my attempts to collect the W-9, explained exactly how to complete the forms, and even generated a letter template explaining my situation to attach with my filing. I was surprised how specific the advice was for my exact scenario. I've tried other tax help tools and they usually just point to general IRS publications. This actually gave me specific action steps that I could implement immediately.

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I was totally skeptical about Claimyr after seeing it mentioned here. I mean, how could some service possibly make the IRS phone system less awful? But I was at my wit's end trying to resolve my contractor documentation issue. I tried it last week and I'm honestly shocked. Their system waited on hold with the IRS for 1 hour and 37 minutes (according to the tracker they provide), but I only had to join the call when an actual human agent came on the line. The IRS representative helped me document my situation with the missing contractor info and walked me through exactly what to do to minimize penalties. For anyone wrestling with complicated tax situations where you need to speak to a real person at the IRS - this definitely works and saved me a massive headache.

I think everyone is missing something important here - the contractor is actually breaking the law by not providing their information. I had a similar situation and just reported them to the IRS. Not your problem if they're trying to dodge taxes.

Small business owner here. This is why I ALWAYS get a completed W-9 BEFORE any payment is made to a contractor. No W-9 = no money. Period. Future advice for anyone reading: make this your standard practice and you'll never have this problem again.

Have you checked if you made any payments to them via PayPal, Venmo, or any other payment apps? Sometimes you can find their info that way. Also check any invoices or emails they might have sent you. There's often contact info in email signatures or invoice headers.

I went through something very similar with a freelance graphic designer last year - paid them $1,800 and then they completely vanished when I needed their W-9 for tax filing. Here's what I learned from the experience: 1. File the 1099-NEC anyway with "UNKNOWN" in the address field and blank TIN/SSN as others mentioned. The IRS prefers incomplete filing over no filing. 2. Document EVERYTHING - save screenshots of any old emails, text messages, or calls you made trying to reach them. This becomes crucial if you need to request penalty abatement later. 3. Check your bank records for any additional contact info. Sometimes contractors include business names or phone numbers in payment descriptions that might help you track them down. 4. The $280 penalty isn't automatic - you can request reasonable cause relief when you receive the notice. I successfully got mine waived by showing I made good faith efforts to obtain the information. 5. For the contractor's side - they're still legally required to report that income even without receiving a 1099. The IRS has ways of matching unreported income, so this will likely catch up with them eventually. Don't panic too much - this happens more often than you'd think with small businesses. Just make sure to implement the W-9 requirement before payment going forward!