I have a full time job with a company. On the side, I also do some website development. I only make a couple thousand dollars a year so the accountant who does my taxes has told me to not file as a legal entity. He just groups the income from the side work as extra income.

I recently developed a website for my home owners association and they want a w-9 from me. I do not have a Tax ID Number so I can't give them a W-9. I am not going to be able to get a hold of my accountant for over a week because he is away on vacation.

Thoughts?