Yes, technically it is the parent's responsibility to bring you the W-10 form to fill out. That is proper protocol. If she brings you one and you refuse to sign it with your signature and EIN/SS# then you could be fined $50 for not doing it.
Most providers will supply the form and the year end total as a business courtesy because it is good business practice and their DCF's don't owe them money... kwim?
But the law says SHE has to bring one to you to sign. There is no place on the form for year end totals either so you have every right legally to deny her.
You do NOT have to send her anything and you have every right to try to get the money she owes you.
I am on my way out the door now but I will try to find the place on the IRS site that specifically says this.
Here is what the section on Tom Copeland's blog says about that too: "If a parent left owing you money I would recommend telling the parent that you will only give them your identification number once they have paid you in full. The only time you face a consequence is if the parent gives you a copy of Form W-10 and you fail to fill it out. If this happens you face a $50 penalty. But since 99% of parents don't know they are supposed to do this, I wouldn't worry about it."
Most providers will supply the form and the year end total as a business courtesy because it is good business practice and their DCF's don't owe them money... kwim?
But the law says SHE has to bring one to you to sign. There is no place on the form for year end totals either so you have every right legally to deny her.
You do NOT have to send her anything and you have every right to try to get the money she owes you.
I am on my way out the door now but I will try to find the place on the IRS site that specifically says this.
Here is what the section on Tom Copeland's blog says about that too: "If a parent left owing you money I would recommend telling the parent that you will only give them your identification number once they have paid you in full. The only time you face a consequence is if the parent gives you a copy of Form W-10 and you fail to fill it out. If this happens you face a $50 penalty. But since 99% of parents don't know they are supposed to do this, I wouldn't worry about it."
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