Many churches use Form W-9 to obtain the social security numbers of self-employed persons so that a Form 1099 can be prepared and issued. Church treasurers should be aware that the IRS revised Form W-9 in December 2000, and that the new form must be used after June 30, 2001. The major change is that self-employed persons must now certify that they are a “U. S. person” (including a U.S. resident alien). The new forms are available by calling the IRS at 1-800-TAX-FORM, or by visiting the IRS web site at www.irs.gov.
This content originally appeared in Church Treasurer Alert, August 2001.