United StatesGuideNo. W-9
W-9 — Request for Taxpayer Identification Number and Certification
The form a US client asks you for so they can report what they pay you: name, tax classification, address and SSN or EIN.
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Internal Revenue Service (IRS)TaxGuide
1099-NEC — Nonemployee Compensation
Reports payments made to a freelancer or contractor during the year.
The form is downloaded and submitted on the authority's website.
What this form is for
Report to the IRS and to the recipient the compensation paid to an independent contractor above the IRS threshold.
Documents to have ready
- Each contractor's W-9 (name, address, tax ID)
- The total paid during the year
Where to send it
One copy goes to the contractor and one to the IRS (online or by mail), by the deadlines in the instructions.
Our tips
- Always download the latest version from the official site: federal forms are updated regularly.
- Read the official instructions that come with the form before you start.
- Keep a copy of everything you send, with the date you sent it.
The information on this page is general. If in doubt, the official source prevails.
Related forms
- United StatesGuideNo. 1040
1040 — U.S. Individual Income Tax Return
The annual federal income tax return for individuals in the United States.
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