Is a W-9 required for a garnishment vendor that is not a state or city government?


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It depends upon the specifics, but generally, if you have a vendor to whom your payments are garnished, that vendor, the original payee, is still the beneficial owner of all of the income, even though a portion has been garnisheed to satisfy an obligation of that vendor. So you would include the total amount paid on a 1099-MISC to the vendor, even though some percentage of the payment was withheld from them.
The party to which you are sending the garnished amount is not the beneficial owner, and you generally would not report that payment, though it depends on the specific circumstances—if the party receiving the garnishment is an attorney but not acting as a federal bankruptcy trustee, then you must also report the garnished amount to the attorney.

So you need a W-9 from your original vendor, of course. And if the garnishment is sent to an attorney (who is not acting as a federal bankruptcy trustee), then you would need to get a W-9 from that attorney as well. But if the payments were going to another party who is not an attorney, you do not need a W-9 from them.

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