In general, the IRS provides some dubious advice in regards to filing a corrected return as applies to missing or incorrect taxpayer identification numbers (TIN). For instance, according to Treasury Regulation Section 301.6724-1 you are not required to file corrected returns for missing or incorrect TINs if you meet the reasonable cause criteria.

 
Thus, if you meet the reasonable cause criteria you only have to include the correct TIN on the next original return you are required to file. If, on the other hand, you do not meet the reasonable cause criteria, you should file corrected returns by August 1st to avoid paying a full penalty. In addition, even if you do meet the reasonable cause criteria, the IRS would like to see you file corrections for incorrect or missing TINs so that the IRS can update the payees’ records.
 
Given all that, and to save yourself the headache of performing a reasonable cause analysis each time you are faced with this situation, you might want to...