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Form W-9 is used in the United States income tax system by a third party who must file an information return with the Internal Revenue Service. It requests the name, address, and taxpayer identification information of a taxpayer.
Form I-9, officially the Employment Eligibility Verification, is a United States Citizenship and Immigration Services form. Mandated by the Immigration Reform and Control Act of 1986, it is used to verify the identity and legal authorization to work of all paid employees in the United States.
If you've received money from another sole proprietor or company, you'll definitely receive IRS form W-9 to complete. This form is a Request for Taxpayer Identification Number (TIN). It is sent by the HR managers of large companies or individuals to their employees who received payments for services provided.
File Form 1099-MISC for each person to whom you have paid during the year: At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.