W-9 Form: Request for Taxpayer Identification Number and Certification

How Do I Know When To Use Form W-9?

Interestingly enough, the W-9 form is intended to ascertain whether a taxpayer has any foreign status. BUT, most commonly for churches the W-9 form is the means to ascertain whether a “person” to whom you are paying for services is required to be given a 1099-NEC or 1099-MISC form at the end of the year.

The W-9 form is the documentation required from  “person” (i.e. the person in this sense may be an individual, a partnership, corporation, company or association) for whom you are paying for services. This form requires that the person provide their taxpayer identification number (SSN or EIN). legal name, DBA, Federal Tax Classification, address and signature.

It is by obtaining this form that a church determines if they are required to provide a 1099 form at year-end.  Any person that is NOT a C Corp or S Corp must be issued a W-9 form when paid over $600 in a calendar year.

You may find a PDF version of this form here.