A sponsor sent me a request for taxpayer identification number and certification. IRS regulations require that we issue 1099 forms to certain companies and individuals. In order to accurately prepare these forms, the IRS requires that we obtain and maintain form W-9 (or substitute form W-9) for all of our vendors. I haven't earned any money from them though. In the PDF they want me to fill out it says failure to your correct TIN to a requester is a $50 fine. Do I have to fill this out if nothing was earned from them?