It is a good business practice to get a W-9 for all of your vendors and attorneys to whom you make payments. However, if the customer has a valid taxpayer ID, then you will not be required to report a 1099 payment. All payments made to attorneys must be reported on a 1099 and would therefore require that you have an accurate taxpayer ID when reporting to the IRS. Obtaining a certified W-9 also requires the taxpayer to certify that they are not subject to backup withholding.
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