QUESTION: I'm the treasurer of my PTA. My question is to whom do I send a W-9 form to and what do I do with the information sent to me? I know there is a rule about those vendors with whom we spend more than $600, but does that include the big cookie dough vendor we use?ANSWER: Provide a W-9 to any independent contractor you paid over $600 in services (not merchandise like cookie dough) in a calendar year. The W-9 Form provides your unit with necessary information to report to the IRS on the 1096 Form.
A good thing to consider for next year is having independent contractors fill out the W-9 when they sign contracts, this way you will not have to send them out later.
The IRS forms 1099-Misc (for you to provide to the independent contractor) and Form 1096 (for you to send to the IRS) are not available for download, you can pick them up at a local IRS office, or order them from the IRS by mail.
