Operation Solo

W-9 Collection Requirement Checker

Hired a subcontractor and wondering whether you need their W-9? Answer the six questions below. The golden rule: collect the W-9 before the first payment — January-you will thank October-you. Form 1099-NEC copies are due to recipients and the IRS by January 31.

Is the payee a US person (US individual or US-based entity)?


Is the payment for services (not just goods or merchandise)?


Is the payee a corporation (C-corp, S-corp, or LLC taxed as a corporation)?


Are the payments for legal or medical/health-care services?


Are you paying by credit card or a third-party payment network?


Note: this is a screening tool, not tax advice. The corporate exemption has fine print (e.g., gross-proceeds payments to attorneys, medical corporations), and state rules can differ. Collecting a W-9 anyway — even when no 1099 is required — is the standard defensible practice, and the W-9 is how you verify the payee's tax classification.

Companion tool: Backup Withholding Quick-Check — what 24% on a payment actually looks like →

Stop chasing W-9s by hand

Our $24 1099 Contractor Tracker keeps the chase list, flags missing TINs before payments, and ties every contractor to the 2026 $2,000 threshold. Get the free W-9 chase email sampler:

Common questions

Do I need to collect a W-9 from a subcontractor I hire?

If you pay a US individual, sole proprietor, partnership, or LLC (not taxed as a corporation) $2,000 or more for services in 2026, yes — you need a W-9 so you can file Form 1099-NEC. Foreign contractors get a W-8BEN instead. Payments for goods only, card or third-party network payments, and payments to corporations (except legal and medical services) generally do not need one.

What is the 2026 threshold for sending a 1099-NEC?

The 2026 threshold is $2,000 per payee for the calendar year, per the One Big Beautiful Bill Act (OBBBA) section 70433 — up from $600 — and it is inflation-indexed starting in 2027. Hit $2,000 and the reporting obligation attaches.

What happens if I do not have the contractor's TIN?

Backup withholding: 24% of the reportable payment must be withheld and remitted to the IRS under IRC section 3406 when no valid TIN is on file. Collect the W-9 before the first payment to avoid it.