However, I have had a devil of a time getting them to provide me any kind of taxpayer ID number. Now that I've already paid them for their services, I don't have a lot of leverage to go demanding information from them. It isn't so much that they refuse, they just don't respond to my inquiries for this information.
I'd hate to run afoul of the tax rules and be subject to fines.
So what can I do in this situation, is it acceptable to file the 1099-MISC with the Taxpayer ID box left blank?
I found this information on a site selling tax software (so I won't spam for them by providing the source here), but it seems to indicate sending a 1099 without a TIN is enough for the IRS to fine you. I'm not sure how to act in good faith here with an uncooperative maintenance person.
If you fail to file a correct 1099 information return by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely, you fail to include all information required to be shown on a 1099 return, or you include incorrect information on a return. The 1099 penalty also applies if you file on paper when you were required to file 1099s electronically, you report an incorrect TIN (Tax Identification Number) or fail to report a TIN, or you fail to file paper 1099 forms that are machine readable. The amount of the 1099 deadline penalty is based on when you file the correct information return.