Can I use my Child Care provider license number instead of TIN when filing taxes?
If she doesn’t have a TIN, you need to use her social security number. If she refuses to give you that, you file writing “REFUSED” in that box. The IRS may then investigate HER income and YOUR expense. She may get a fine. Do NOT use her license number. This has no meaning to the IRS. They probably will disallow the expense. Tell her that, if she doesn’t give you her social, you will write REFUSED on the tax form and she may be subject to a fine.
