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Ask The Taxgirl: Do Individual Taxpayers Submit A 1099?

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Taxpayer asks:
I paid a contractor $855 for a roof repair. He did not furnish his TIN or complete and return a W-9. Must I pay the 28% withholding tax on the $855 to the IRS?

Taxgirl says:
I am going to assume from your question that you are an individual taxpayer and not a business entity. Individual taxpayers generally do not provide forms 1099-MISC for payments made to vendors for personal services.

Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.

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