Contractor Tax Forms
Jan 6, 2026
Schedule a 15 minute consultation with our team to learn more.
For any business onboarding a contractor or paying a vendor, there are a few tax forms they may need to collect. The type of form differs based on the location and entity structure of the payee. These forms are then used to generate 1099s for payments made during a fiscal year. Additionally, companies should keep these forms on file for any future audits.
W-9
This form is for U.S. based contractors, vendors, or service providers. In it the payee denotes their filing status, either as an individual or corporate entity, then adds in their tax ID number, address, and may opt to include some additional information.The information provided in the W9 is used by the business to fill in the 1099, unless a C Corp is filling it out.
W-8BEN
A W-8BEN is filled out by non-U.S. individuals who are earning money in the U.S. The purpose of identifying non-U.S. status is so that workers do not get double taxed in the U.S. and their home country. A W-8BEN also allows a worker to benefit from any income tax treaties that may exist between the U.S. and their home country. Without income tax treaties there is a 30% withholding tax on all income earned in the U.S. By filling out a W-8BEN the tax on individual income can be greatly reduced or eliminated.
W-8BEN-E
A W-8BEN-E is for foreign entities rather than individuals. It provides similar benefits coming from the income tax treaties between the U.S. and other countries. A foreign entity uses the W-8BEN-E form to identify themselves and can then access the tax reduction or elimination agreements that may exist between the U.S. and their home country.
