A company is giving me money to cover an auto repair caused by them, is that money taxable as income?

[rosinbag1]

They want to give me a w9 and are paying me directly to cover an auto repair I’m arranging

[Critter-3]

They want you to fill in a W-9 so that they can issue you a 1099-MISC in January so that they can deduct the expense on their tax return.  I would have them pay the auto repair shop directly and leave you out of the middle.   

If they insist on paying only you and giving you a 1099 it  is not income to you and you will need to report it on the return then simply make a negating entry to zero the income out.  If this is what happens to you post back for more directions next year.