How to collect a W-9 from a subcontractor
Every January, contractors who skipped this step spend a week chasing taxpayer ID numbers so they can file 1099s. The fix is simple: no W-9, no first check. Here's what the IRS rules say about collecting Form W-9 from subcontractors, and three ways to request one online so it's signed and on file before the sub starts work.
Updated November 9, 2026 · 3 min read
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Why you need it before the first payment
- It's how you file the 1099. Form W-9 gives you the sub's legal name, tax classification and taxpayer ID number (TIN), which go on Form 1099-NEC. For tax years beginning after 2025, the IRS threshold for nonemployee compensation is $2,000 a year, and Form 1099-NEC is due to the IRS by January 31.
- No TIN means backup withholding. If a payee doesn't give you a TIN, the IRS requester instructions say you must withhold 24% of reportable payments and send it to the IRS. If you don't, you can be liable for the uncollected amount.
- It settles who gets a 1099. Payments to corporations are generally not reported on 1099s, with exceptions such as attorneys' fees. The W-9's tax classification box tells you which you're dealing with, so ask every sub, even the incorporated ones.
Three ways to request it online
| Method | Best for | Watch out for |
|---|---|---|
| The IRS form as a template with fields | Most subs; you get a clean, signed W-9 every time | Use the current IRS revision and keep its certification wording intact |
| An Attachment field in your onboarding packet | Subs who already have a signed W-9 PDF ready | Check it's signed, dated and on the current revision |
| A public link with a QR code | New subs who find you, or a sign-up sheet on the job trailer | Turn on Confirm email with a code, which is on by default |
Set up the W-9 template
- 1
Start from the IRS form
Download the current Form W-9 from irs.gov and save it as a template. Using the IRS form keeps the same information and the same perjury statement as the paper version.
- 2
Place the sub's fields
Text fields for name, business name, address and TIN; checkboxes for the tax classification; signature and Date signed in Part II. Add a Rules check to the TIN field, such as a length limit or a pattern for nine digits, so a typo is caught before they sign.
- 3
Protect the TIN
In the template's Sending defaults, set the sub's access code to Emailed code. SignMaster emails a 6-digit code when they open the link, so only someone with access to their inbox sees the form.
- 4
Send it with the subcontract
Put the W-9 in the same envelope as your subcontract and insurance request, so one link covers onboarding. Keep the W-9 as its own document with its own signature.
Don't merge the W-9 into your contract
The IRS lets you use your own substitute W-9, but you may not require the payee, by signing it, to agree to anything unrelated to the W-9 certifications. A separate W-9 with its own signature line keeps you clear of that rule.
Keep it on file, and keep it safe
- One place for every W-9. On paid plans, the template's Responses table lists each sub's answers side by side, with CSV export, which is your 1099 vendor list in January. Treat the export like the forms themselves; it holds taxpayer IDs.
- Check names and TINs before you file. The IRS offers TIN matching through its e-services for payers who file information returns. A mismatch caught in December is easier than a notice in the summer.
- Ask again when things change. A new business name, a new entity or a new TIN means a new W-9.
- Never email it around. The signed PDF holds a Social Security number or EIN. Keep it in SignMaster and download it when your accountant needs it, rather than forwarding the PDF around.
Questions? Answers.
Can a subcontractor sign a W-9 electronically?
Yes. The IRS lets requesters set up an electronic system for W-9s, as long as it meets its requirements, including an electronic signature under penalties of perjury. See how to sign a W-9 online for the full list.
Do I need a W-9 from a subcontractor that's a corporation?
Ask anyway. Payments to corporations are generally exempt from 1099 reporting, but the W-9 is how you know the sub is a corporation, and some payments, such as attorneys' fees, are reportable regardless.
What if a sub refuses to give me a W-9?
Under the IRS requester instructions, you must backup withhold 24% of reportable payments to a payee who doesn't provide a TIN. Most subs send the form once they hear that.
Do I send the W-9 to the IRS?
No. You keep it. The information goes on the 1099 you file; the form itself stays in your records.
Sources
- IRS, Instructions for the Requester of Form W-9 · irs.gov
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (12/2026) · irs.gov
- IRS, About Form W-9 · irs.gov
- IRS, Form W-9 (PDF) · irs.gov
- 15 U.S.C. § 7001, ESIGN Act general rule and consumer consent (govinfo) · govinfo.gov