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Business & farm
Before you engage a subcontractor, you need to get a signed W-9 form from them. On the W-9, the contractor will give you their tax number and will check a box for what kind of business entity they are. If they check the box for S- or C-corp, you do not issue a 1099. If they check the box for sole proprietor or partnership, then you must issue a 1099. Because the payment was compensation for work they performed, it would be a 1099-NEC.
Under some cases, if you fail to get a W-9, the IRS can assess you a penalty. You may also be required to withhold part of your payment as backup withholding, and send it to the IRS in the contractor's name. (When the contractor files their tax return and reports the income, they also get credit for the withholding.). Failure to keep backup withhold can also result in a penalty.
You need to get the W-9 ASAP. Then you need to issue the 1099-NEC by January 31.