The person our homeowners' association contracts for lawn care refuses to give us his social security number so we can send a 1099. What do we do?

Your association's tax preparer should be able to prepare a 1099 without the SSN or EIN for the lawn care person; however, backup withholding may be required in order for the association to avoid penalties. The instructions for IRS Form 1099-MISC address this situation.  For this year, the association needs to report the income and make appropriate backup withholding payments. However, I would stop using that person for lawn care services immediately, if the association hasn't already stopped using him. In the future, no one should be hired to provide services to the association if they won't provide the required taxpayer identification number and other information up front.