Ask The Taxgirl: Do Individual Taxpayers Submit A 1099?

Taxpayer asks:

I paid a contractor $855 for a roof repair. He did not furnish his TIN or complete and return a W-9. Must I pay the 28% withholding tax on the $855 to the IRS?

Taxgirl says:

I am going to assume from your question that you are an individual taxpayer and not a business entity. Individual taxpayers generally do not provide forms 1099-MISC for payments made to vendors for personal services.

Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
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Kelly Phillips Erb

Kelly Phillips Erb, known as Taxgirl, is a tax attorney, writer, and speaker who explains tax news, IRS updates, scams, financial crime, and money in plain English.

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