I wasn’t really that familiar with what a W-9 was so I looked it up on Wikipedia. Basically it never gets sent to the IRS it’s just used as an internal record of a tax ID so that the 1099 can be Issued if deemed necessary.
Form W-9 (officially, the "Request for Taxpayer Identification Number and Certification")
[1]is used in the
United States income tax system by a third party who must file an information return with the
Internal Revenue Service(IRS).
[2]It requests the name, address, and
taxpayer identification information of a taxpayer (in the form of a
Social Security Number or
Employer Identification Number).
The form is never actually sent to the IRS, but is maintained by the individual who files the information return for verification purposes. The information on the Form W-9 and the payment made are reported on a
Form 1099.
[3]
Use cases
Business–contractor arrangement
Form W-9 is most commonly used in a business–contractor arrangement.
[4]Businesses can use Form W-9 to request information from contractors they hire. When a business pays a contractor in excess of $600 during a tax year, the business is required to file
Form 1099-MISC, a variant of
Form 1099. To fill out Form 1099-MISC, the business may need to request information (such as address and Tax Identification Number) from the contractor, for which Form W-9 is used. The business does not send Form W-9 to the IRS.
[5]
