你要扣28% withholding

理論上，他們不付稅你就要扣稅。

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： 

• 謝謝檸檬！看了裏麵的信息，就是說我必須付28%的稅給IRS。我還得file1099。但沒地方寄，隻能僅寄給irs？ -betterpoint- ♂ (0 bytes) () 01/19/2023 postreply 13:08:14

• 好像1月31號之前不把1099寄給IRS會有罰款吧？ -霧蒙蒙雨霏霏- ♀ (0 bytes) () 01/19/2023 postreply 19:34:59

• 截止日期是1月31號，但是我沒有地址可以寄。因為他們都不給我地址。我隻有他們的名字和電話。 -betterpoint- ♂ (0 bytes) () 01/20/2023 postreply 05:14:16