W-9 Best Practices
Date: Wednesday, July 29, 2026
Instructor: Steven D. Mercatante
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Form 1099 filing season is more intense than ever. Whether you are new or seeking an update this course will provide Accounts Payable, Payroll, and Tax with plain English guidance to help minimize W-9 documentation and validation mistakes while breaking down the toughest line by line situations as part of an in-depth review of the Form W-9 and associated payee identification/TIN matching issues.
In this course, industry expert and corporate tax attorney Steven D. Mercatante Esq. takes a look at some of the more common problems experienced by accounts payable and tax departments related to documenting and validating contractor information on IRS Form W-9. He identifies key issues and best-practices for addressing them.
Who Should Attend
If you are new to 1099 reporting, You supervise 1099 compliance and want to stay on top of changes in the law, or you have questions and would benefit from a refresher.
Topics Covered
- W-9 Overview and What's New
- Payee validation updates
- Detailed treatment regarding payee information in lines 1, 2, 3a, 3b, and 4
- W-9 solicitation rules and what to do when the payee refuses to comply
- The W-9 Name and TIN "Cheat Sheet"
- 1099 Reporting and the W-9
- Validating Payee Data - TIN Match Program and Tax-Exempt Organization Search Tool
- Whom to document when multiple parties are involved in the transaction
- Backup withholding issues that can arise from W-9 mistakes
Learning Objectives
- Respond to the W-9’s toughest issues
- Identify W-9 document validation best practices with a focus on situations when multiple names are provided, handling undocumented payees, exempt organization payees, and IRS TIN Match Program best practices
- Identify what to do when the TIN provided seems at odds with the entity payee’s classification
- Describe how and why line 4 contrasts with line 3b and what to do when these lines are completed by the vendor
- Recognize how to identify the reportable payee when you pay sole proprietors, LLCs, payee's merged or bought by another, S-Corps, agents, or middlemen
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
