I am a business owner and I 1099 misc individual. Someone won't give me there social security number. How do I 1099 misc someone then. H and R block said to put REFUSED on the 1099. Is this true

I pulled this directly from the instructions for 1099s. "If the recipient does not provide a TIN, leave the box for the recipient's TIN blank on the Form 1098, 1099, 5498, or W-2G. Only one recipient TIN can be entered on the form. Backup withholding may apply; see part N on page 11."

Here is where I found it so you can look to see if backup withholding would apply.

With that said, I have to ask, "Did the person state a reason for not supplying their SSN?"