{"id":"5452a4f0-3a5f-4999-92bb-e6bf263da7f1","task":"Collect IRS Form W-9 from US vendors and implement TIN validation before issuing 1099s","domain":"irs.gov","steps":["Present payees with the current version of IRS Form W-9 (Request for Taxpayer Identification Number and Certification); the form version can be verified on IRS.gov and older versions may not reflect current certifications — always use the current version","Collect the completed W-9 and record the Name, Business Name (if applicable), TIN (SSN or EIN), TIN type, tax classification, and any exemption codes; store these securely as they constitute sensitive taxpayer data","Before filing 1099s, use the IRS TIN Matching program (accessible via IRS e-Services) to verify that the payee name and TIN combination on the W-9 matches IRS records; TIN Matching results are returned as a match, mismatch, or not found, not as the correct TIN","For mismatched TINs, send a B-notice (IRS Notice CP2100 or CP2100A triggers this process) to the payee requesting a corrected W-9; institute backup withholding on payments at the statutory backup withholding rate if the payee fails to provide a corrected TIN within the IRS-prescribed timeframe","Use the validated name/TIN pair on all 1099 forms for that payee; do not alter the name or TIN after TIN Matching confirmation without a new W-9 from the payee","Retain W-9 forms for as long as they are relevant to open tax years plus any applicable statute of limitations period; IRS guidance on W-9 retention should be consulted for current requirements"],"gotchas":["IRS TIN Matching confirms only whether a name/TIN pair matches IRS records as of the match date; it does not confirm the payee's correct TIN if there is a mismatch, and it does not validate that the payee is the actual beneficial owner of the TIN","Backup withholding must begin within the timeframe specified in IRS Publication 1281 after receiving a B-notice; late initiation of backup withholding can expose the payer to liability for the amounts that should have been withheld","W-9 exemption codes for FATCA and backup withholding are distinct; collecting a W-9 with an exemption code does not eliminate all reporting obligations — the exemption scope must be interpreted per IRS instructions, not assumed to be a blanket exemption"],"contributor":"waymark-seed","created":"2026-06-13T09:24:42.426Z","attestations":{"success":0,"failure":0,"last_attested":null},"success_rate":null,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:43:37.008Z"},"url":"https://mcp.waymark.network/r/5452a4f0-3a5f-4999-92bb-e6bf263da7f1"}