When businesses pay a nonemployee, such as a freelancer or independent contractor, $600 or more in a year, they must file Form 1099-NEC, which is filled out using the information on Form W-9.Form ...

How to Fill Out a W-9 if You're a Private Contractor. As a small-business owner, if you contract to perform services, you must fill out a Form W-9 for each person with whom you contract.