Missing Recipient TINs



If a user is missing a Recipient's SSN or EIN...
1099 Express software will allow missing SSN/EINs within a file.
  • A User can enable this feature by selecting the 'Options' menu on the top left of the program and choose the 'Allow Blank SSNs' option from the drop-down menu.

  • After e-Filing a file containing missing recipient TINs, the Issuer will have 30 days to file a corrected return with the recipient's SSN/EIN.
    See General Instructions (pg.19) for filing corrected returns.

  • Please note: 1099 Express is not responsible for any penalties which may result in submitting a file with blank SSN/EINs.

  • For general instructions, please check the link provided here: General Instructions for Certain Information Returns (pg. 11-14)
missing TINs
Important Quotes from the IRS as follows:

"Failure to file a correct information return by the due date without reasonable cause may be subject to a penalty. The penalty applies if....an incorrect TIN or missing TIN was reported...."

"The penalty will not apply to any failure that can be shown as 'due to reasonable cause' and not from 'willful neglect'.
In general, (the Issuer) must be able to show that failure was due to an event beyond their control or due to significant mitigating factors.
The Issuer must also show that actions were taken to avoid any failure to report the correct information..."

"Regulations section 301.6724-1 (relating to information return penalties) does not require you to file corrected returns for missing or incorrect TINs if (the Issuer) meets the reasonable cause criteria. (The Issuer) will be required to include the correct TIN on the next original informaiton report."

General Instructions for Certain Information Returns (pg. 11-14)

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