If an individual or sole proprietor submits a W-9 form with his or her name on line one, and then the business name on line two because it is different, is the 1099 at year end made out to the individual alone or to the individual, DBA?

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It appears that you would report the payments to the name of the individual since he or she gave you a social security number as the tax ID. You can include in brackets next to the individual's name (DBA "name of business"). We also encourage you to contact the IRS directly, get their answer and document who you talked with, employee number and date. This protects you by having a documented source at the IRS having given you their understanding of your situation, since the regulations sometimes require interpretation. The phone number to reach a live agent in information reporting is (866) 455-7438. And for your information, you can now access the IRS's online TIN Matching Program, part of its e-Services on the Web, which allows you to verify up to 25 name and TIN combinations (see our report IRS TIN Matching Program).

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