This is an interesting twist the conversation has taken. Insofar as the W-9 is concerned, I'm not sure I'd want to see documentation. As long as it's filled out completely, the payer is off the hook. Just issue the 1099's at year-end and forget about it.
If IRS sends a follow-up letter a couple of years later requiring you to do backup withholding, then do it if the contractor is still around. You've fulfilled your responsibiliy in getting the W-9 filled out. Why ask for trouble by obtaining documentation you aren't required to see and really have no right to demand? To me this is another one of those suble steps down the road of becoming a uncompensated arm of the IRS. And I think it may carry some potential legal risks.
If IRS sends a follow-up letter a couple of years later requiring you to do backup withholding, then do it if the contractor is still around. You've fulfilled your responsibiliy in getting the W-9 filled out. Why ask for trouble by obtaining documentation you aren't required to see and really have no right to demand? To me this is another one of those suble steps down the road of becoming a uncompensated arm of the IRS. And I think it may carry some potential legal risks.
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