W-9 vs 1099: what’s the difference?
Understand the relationship between W-9 and 1099 forms and when each is used.
1What is a W-9?
Form W-9 (Request for Taxpayer Identification Number and Certification) is an IRS form that a contractor fills out and gives to the business paying them. It provides the payer with the contractor’s name, address, and taxpayer identification number (SSN or EIN). The payer keeps the W-9 on file—it is not sent to the IRS.
2What is a 1099?
Form 1099-NEC (Nonemployee Compensation) is an IRS form that the payer fills out and files with the IRS at year end. It reports how much the payer paid the contractor during the tax year. The payer also sends a copy to the contractor. To fill out a 1099, you need the information from the contractor’s W-9.
3How they work together
Think of it this way: the W-9 collects the information you need, and the 1099 reports the payments you made. You collect the W-9 during the year (ideally before the first payment), and you file the 1099 after the year ends (typically due January 31).
4Common mistakes
The most common mistake is waiting until January to collect W-9s. By then, contractors are hard to reach and you’re under deadline pressure. Collect W-9s at the start of each vendor relationship, and your 1099 filing season will be much smoother.
Frequently asked questions
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Disclaimer: This guide is for general informational purposes only. W‑9 Nudge does not provide tax, legal, or accounting advice. Consult a qualified professional for guidance specific to your situation.