What tax forms do contractors need?

David Oragui
David Oragui
  • Updated

For US companies hiring independent contractors below are the relevant forms.

  • Form W-9 (Request for Taxpayer Identification Number and Certification)

  • Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting)

  • Form W-8BEN-E (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting)

The citizenship or tax status of the independent contractor, determines which form should be collected. 

 
  US contractors
(US citizen or tax resident)

International contractors - individuals
(Non US citizen or tax residents)

International contractors - entities
(Non US entities or tax entities)

US company - once at the beginning of the engagement Form W-9 Form W-8BEN
US company - issued yearly Form 1099-NEC    
 
Oyster helps with collecting and storing the correct form for each contractor: