The Form W-9 provides personal identifiable information to a person or business used for reporting income paid to individuals such as self-employed people like independent contractors, freelancers, vendors or other customers. If the following four conditions are met, you must generally report a payment as nonemployee compensation. 1. You made the payment to someone who is not your employee; 2. You made the payment for services in the course of your trade or business (including government agencie