Anyone who does work for a company but was not the actual employee of that company is required to fill out Form W-9 for every company for which they performed non-employee work. Form W-9 is known as “information reporting” federal income tax forms. Form W-9 is used in the U.S. when working as a freelancer or independent contractor. The company then uses the information you provide on the form to prepare Form 1099-MISC, reporting to the Internal Revenue Service the amount of income it paid to you or your company.
Who might be asked to fill out a Form W-9? Freelancers, for one. Freelancers are brought in to perform work on projects that are short-term. This involves work such as writing, research, or graphic design work. They aren’t needed full time, as the work will run out. Freelancers are required to fill out a W-9 form.
According to the IRS or Internal Revenue Service, you are eligible for a 1099-MISC when you work as an independent contractor and perform services for a company rather than being a direct employee. Generally, as an independent contractor, you have the right to control what you work on and how it will be done. Your client can only “control or direct only the result of the work.”
Here are some examples that may be considered independent contractors: