Does an S Corporation provide a W-9 and receive a 1099?


You should obtain a W-9 from an S-corp vendor, because due to FATCA, you must now obtain documentary evidence that a vendor is U.S. vs. foreign; the W-9 is probably the easiest documentation to obtain for that.

However, you do not have to report payments to an S-corp on form 1099-MISC. Corporations (both C-corps and S-corps) are exempt from reporting, except in the case of attorneys or medical services.

See IRS Instructions for Form 1099-MISC, pages 1 – 2.

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