I believe I can safely assume that the total of all
inspection fees being paid is equal to or in excess of $600 for services.
It is standard for any payor, including an individual, to get tax id numbers for any entity they pay an amount equal to or in excess of $600 to which any portion would be part of a cost basis or a current year or future year deduction, that's been the threshold for the 1099 rule for services for quite some time.
Whether or not you would be negotiating the private check (again) for inspection services, or one issued by another entity, providing a Federal TAX ID number to a payor is (or should be) S.O.P upon request.
New rules included in that latest "package" of legistlation (the one affording more regulatory supervision and "control" of the investment market(s), also now require businesses to get the tax ID number for entities they pay any amount equal or greater that same threshold dollar amount - and even if for product or inventory, no longer just for "services" and even if payable to a corporate entity (i.e. "C" corp) not just "S" corps or sole-proprietors, as they are now required to issue tax forms at the end of each filing year. Talking heads at the time pointed out what a burden and paperwork nightmare this was going to be, especially for small businesses (to be issuing these documents, beyond w-2s, and the previously required 1099s for services and 1099-INTs when previously required.
The question remains as to whether or not the "service" or later legistlation will write an exclusionary rule to reduce the, as it now stands, paperwork nightmare that, as written, will ensue (also since cover 1098 and attached 1099s that exceed a document count must be submitted electronically or via mag tape!).
You may (actually should) be requested to fill out a certification form. It would be advantageous to discuss this with your tax advisor and perhaps have this information prepared for and available to those who request it.
Although, even if the total of "reports" and "related services rendered" total 599 or less, this information may still be requested, and the payor may still require, since the associated costs may or may not affect the cost basis of the real property in question, the "moving expense", etc., future use as an income property, transfer to a "swap", a life estate, and etc. so even if not seeking a personal "deduction" in the present year and even if for less than the target figure of $600, it would be a valid request of the payor, whether or not you are paid at time of inspection, in advance of inspection, afterwards, or from an escrow. Some bank's in-house loan origination epartments and some title companies are docummenting even pre-closing paid fees fully since that last legislation package was signed into law.
