Form W-9 is used by an organization to request the name, address, and Social Security number for an independent contractor who will be providing services to the organization. Another term for an independent contractor would be consultant or freelancer. There’s a distinction made between independent contractors and employees. They are treated differently in how their income is taxed and reported to the IRS.

All non-employee recipients of church funds (i.e. guest speakers, independent contractors) who receive $600.00 or more during the year must receive a Form 1099. The funds cannot be classified as non-taxable “love offerings”.