📄 Who is Required to Fill Out Form W-9?

IRS Form W-9, or “Request for Taxpayer Identification Number and Certification”, is used to collect important tax ID information from individuals and businesses that are paid outside of payroll. If you hire or pay a contractor or vendor, you’ll likely need them to complete a W-9 before issuing payments.

👥 Who Needs to Fill Out a W-9?

• Independent Contractors & Freelancers – Paid for services but not on payroll.
• Landlords – Receiving rent from a business tenant.
• LLCs and S Corporations – Providing services, rent, or other taxable payments.
• Vendors or Service Providers – Paid $600 or more annually by a business.
• Settlement or Prize Recipients – When income must be reported to the IRS.

💡 Tip: If your business sends a 1099-NEC or 1099-MISC to a contractor, you'll need a W-9 on file to report their income to the IRS.

📧 How to Request a W-9 Securely

Never collect tax info over unsecured email. Instead, message your Relationship Manager to receive a secure, customized W-9 request link for your business. You can then share that link directly with your contractor to safely collect their info.

This link keeps your files secure and ensures everything is archived correctly for IRS compliance.

🔍 What the W-9 Collects

• Legal name and business name
• Tax classification (individual, LLC, S Corp, etc.)
• Address
• Taxpayer Identification Number (TIN) – either SSN or EIN
• Signature certifying the info is correct

🛑 Do not accept handwritten or scanned forms unless submitted via a secure link. The IRS requires these records to be maintained in a compliant way.

🧾 Track Contractor Payments with Zoho Expense

Whether you’re the one filling out a W-9 or collecting one from a vendor, proper tracking is key. Here's how to use Zoho Expense to stay organized:

• Create a category like “1099 Contractors”
• Log each vendor payment and tag it correctly
• Attach the W-9 directly to the vendor record
• Use Zoho Expense reports to prepare for 1099 filings

📂 Audit-proof your tax year by maintaining clear records of payments and recipient TINs.

📅 When Is a W-9 Required?

Before you pay an independent contractor or any vendor where payments may be reportable on a 1099 form. If you don’t receive a W-9, the IRS may require you to withhold 24% backup withholding on all payments.

⚠️ Avoid this by requesting the W-9 before issuing any payments.

🔗 Related Knowledge Base Articles

• 📑 What Is IRS Form 1099-NEC?
• ☎️ How to Contact the IRS and What to Expect
• 🛡️ Identity Protection Tips to Safeguard Your IRS Account

📌 Key Takeaways

• W-9s are required for independent contractors, landlords, and vendors paid $600+.
• Ask your Relationship Manager for a secure W-9 request link—don’t email W-9s.
• Use Zoho Expense to track contractor payments and attach W-9 forms for easy year-end reporting.