Generally speaking, it is advisable to collect all of the subcontractors information prior to an engagment. This is an actual requirement, precisely for the following reason that the subscontractors would tend to disappear after the completion of a job when their payment has been made in full.
I would send them a certified letter stating that you need this information immediately and perhaps explain to them that the IRS needs this information on the 1099-Misc report. If they provide you with the SSN# it would be in their best interest or else they can deal with the IRS Auditor! |