你要扣28% withholding

理论上，他们不付税你就要扣税。

request W9 before payment -> if yes, issue 1099-NEC  -> if not, 28% withholding. 

https://polittelaw.com/blog/what-if-a-contractor-or-vendor-refuses-to-provide-a-w-9-for-a-1099/

What if a payee refuses or neglects to provide a TIN?

If a payee refuses or neglects to provide a TIN when properly requested by a business, the business should immediately begin backup withholding, at the rate of 28 percent, on any reportable payments made to the payee (and remit this amount to the IRS).

The business should also make up to three solicitations to the payee for the payee’s TIN, in order to avoid a penalty for failing to include a TIN on the Form 1099 information return filed by the business.

Finally, if a contractor, vendor, or other payee refuses or fails to provide his taxpayer identification number, the business should still fill out and timely file its 1099 information return(s) with a notation that the payee failed or refused to provide his taxpayer identification number.  Failure to file Form 1099 based on a person’s refusal or failure to provide his taxpayer identification number does not excuse the business from timely filing all required information returns.

所有跟帖： 

• 谢谢柠檬！看了里面的信息，就是说我必须付28%的税给IRS。我还得file1099。但没地方寄，只能仅寄给irs？ -betterpoint- ♂ (0 bytes) () 01/19/2023 postreply 13:08:14

• 好像1月31号之前不把1099寄给IRS会有罚款吧？ -雾蒙蒙雨霏霏- ♀ (0 bytes) () 01/19/2023 postreply 19:34:59

• 截止日期是1月31号，但是我没有地址可以寄。因为他们都不给我地址。我只有他们的名字和电话。 -betterpoint- ♂ (0 bytes) () 01/20/2023 postreply 05:14:16