Close Book

1099 and W-9 Requirements for all Businesses (this includes people with rental properties)

You must have completed W-9 forms for all subcontractors you paid or will pay, $600 during the year**, so we can file 1099's in January. Online fill-in forms are available at:, or you can obtain blank copies to print at:

In addition to the W-9 forms, whenever you pay a new person, you also need to fill out a DE 542, and mail it to the EDD "within twenty (20) days of EITHER making payments of $600 or more OR entering into a contract for $600 or more with an independent contractor in any calendar year, whichever is earlier."

If you want to fill out the DE 542 online, go to:

**$600 paid for rents, services (including parts and materials), prizes and awards, medical and/or legal services. For further details either call us or refer to:

Roth IRA's <click> for more