Pro guide
W-9s and 1099-NEC for subcontractors
General info only. Check with a licensed pro and your local building department.
Paying subs? Collect a W-9 and know the reporting threshold.
What the sources say
| Topic | What the source says | Source |
|---|---|---|
| W-9 | Form W-9 is used to give your correct taxpayer ID number to the person who must file an information return with the IRS. | Source page checked 2026-11-02 |
| 1099-NEC | Form 1099-NEC reports nonemployee compensation. | Source page checked 2026-11-02 |
| New threshold | IRS: for tax years beginning after 2025, the minimum reporting threshold for certain payments increased to $2,000, and may be adjusted for inflation starting in 2027. | Source page checked 2026-11-02 |
| Classification first | Make sure the worker really is an independent contractor — see our worker classification guide. | Source page checked 2026-11-02 |
Not confirmed yet
- Unknown Filing deadlines for the current year — check the IRS instructions.
Checked 2026-11-02. General information, not legal advice.