W-9 Collection Notice

1.1 What is a W-9 Form?
IRS Form W-9, "Request for Taxpayer Identification Number and Certification," is a standard tax document used by businesses to collect the legal name, address, and Taxpayer Identification Number (TIN) of independent contractors and other payees. It is required by the Internal Revenue Service (IRS) before a business can issue payments to a contractor.

1.2 Why Automate America Collects W-9 Forms

As a staffing platform that facilitates payments to independent contractors, Automate America, Inc. is required by federal law to collect a completed W-9 form from every professional before issuing any payments. This enables us to:

• Accurately report payments to the IRS
• Issue 1099-NEC forms at the end of each tax year
• Comply with IRS backup withholding requirements
• Maintain proper records as required by law

1.3 Legal Authority
W-9 collection is required under Internal Revenue Code Sections 3406, 6041, and 6109. Failure to collect this information may result in penalties for both Automate America and the contractor.

2.1 Before First Payment
You must submit a completed W-9 form before Automate America can process your first payment. No payments will be issued until a valid W-9 is on file.

2.2 Timing Requirements

• New Professionals: Must submit W-9 during onboarding, before accepting any contracts
• Existing Professionals: Must have a current W-9 on file to continue receiving payments
• Updated Information: A new W-9 must be submitted within 30 days if any of the following change:
• Legal name
• Business name or entity type
• Taxpayer Identification Number (TIN)
• Address
• Tax classification

2.3 Payment Hold

If a valid W-9 is not on file, Automate America is required to:

• Place a hold on all pending payments
• Apply IRS-mandated backup withholding at 24% on future payments
• Suspend the ability to accept new contracts until the form is submitted

3.1 Required Fields

The W-9 form collects the following information:

• Legal Name: Your full legal name as shown on your income tax return
• Business Name: If different from your legal name (DBA, LLC name, etc.)
• Tax Classification: Individual/sole proprietor, C Corporation, S Corporation, Partnership, Trust/estate, LLC, or other
• Taxpayer Identification Number (TIN): Your Social Security Number (SSN) or Employer Identification Number (EIN)
• Address: Your current mailing address for tax correspondence
• Exempt Payee Code: If applicable
• FATCA Reporting Code: If applicable for foreign accounts

3.2 Certification

By signing the W-9, you certify that:

• The TIN you provided is correct
• You are not subject to backup withholding (or you are and acknowledge it)
• You are a U.S. citizen, U.S. resident alien, or other qualifying U.S. person
• The FATCA code(s) entered are correct (if applicable)

4.1 Encryption
All W-9 data is encrypted both in transit (TLS 1.3) and at rest (AES-256 encryption). Your TIN/SSN is stored using tokenized encryption, meaning the actual number is replaced with a secure token in our primary database.

4.2 Access Controls

• Only authorized payroll and compliance personnel can access W-9 data
• All access is logged and audited
• Multi-factor authentication is required for access to tax records
• Role-based access controls limit visibility to need-to-know basis

4.3 Physical Security

• Data is stored in SOC 2 Type II certified data centers
• Physical access requires biometric verification
• Redundant backups in geographically separate locations

4.4 Data Handling Procedures

• W-9 forms submitted electronically are processed in a PCI DSS-compliant environment
• Paper forms, if received, are digitized and then securely shredded
• Employees with access to tax data undergo annual security training

5.1 IRS Requirements

The IRS requires that W-9 forms and associated records be retained for a minimum of four (4) years after the last tax return that references the information. This is measured from the later of:

• The date the form was signed, or
• The last date of the tax year in which the form was used

5.2 Automate America Retention Policy
We retain W-9 records for seven (7) years from the date of last payment to comply with both federal and state requirements and to protect against potential audits or disputes.

5.3 After Retention Period

Once the retention period expires:

• Digital records are securely deleted using certified data destruction methods
• Backup copies are purged during the next scheduled rotation
• A deletion certificate is generated for compliance records

5.4 Early Deletion Requests
Due to IRS requirements, we cannot honor deletion requests for W-9 data before the mandatory retention period expires. This applies even if you close your account on the platform.

6.1 Through the Automate America Dashboard

The easiest way to submit your W-9 is through your professional dashboard:

• Log in to your Automate America account
• Navigate to Settings > Tax Information
• Click Submit W-9 Form
• Fill in the required fields electronically
• Review and sign with your electronic signature
• Click Submit

Your W-9 will be verified and processed within 1-2 business days.

6.2 Document Upload

If you have a completed W-9 form, you can upload it:

• Navigate to Settings > Tax Information > Upload W-9
• Upload a PDF or high-quality image of your completed, signed W-9
• Accepted formats: PDF, PNG, JPG (max 10MB)

6.3 Important Reminders

• Ensure all information matches your tax return exactly
• Double-check your TIN/SSN for accuracy
• Use your legal name, not a nickname or alias
• Sign and date the form
• Do NOT leave any required fields blank

7.1 What is Backup Withholding?

Backup withholding is a requirement for Automate America to withhold 24% of your payments and remit them directly to the IRS. This applies when:

• You fail to provide a valid TIN
• The IRS notifies us that the TIN you provided is incorrect
• The IRS notifies us that you are subject to backup withholding
• You fail to certify that you are not subject to backup withholding

7.2 How to Avoid Backup Withholding

• Submit a complete, accurate W-9 form promptly
• Ensure your TIN matches IRS records
• Respond to any IRS or Automate America notices about TIN discrepancies within 30 days

7.3 Recovering Withheld Amounts
If backup withholding was applied to your payments, you can claim the withheld amount as a credit on your federal tax return (Form 1040). The withheld amounts will be reported to you on your 1099-NEC form.

Q: Do I need to submit a new W-9 every year?
No. Your W-9 remains valid until any of the information changes. However, Automate America may periodically request an updated W-9 for compliance purposes.

Q: What if I have an EIN instead of a Social Security Number?
You can use either your SSN or EIN on the W-9. If you operate as a sole proprietor, you may use your SSN. If you have an LLC or corporation, use the EIN assigned to your business entity.

Q: Can I refuse to provide a W-9?
You may decline, but Automate America is legally unable to process payments without a completed W-9. Additionally, we are required to apply 24% backup withholding on any payments made without a valid TIN.

Q: Where can I download a blank W-9 form?
The official W-9 form is available at no cost from the IRS website: https://www.irs.gov/forms-pubs/about-form-w-9

Q: What happens if I make a mistake on my W-9?
You can submit a corrected W-9 at any time through your dashboard. The new form will replace the previous version. Do not use correction fluid on a paper form; submit a new one instead.

Q: Is my SSN safe with Automate America?
Yes. We use bank-level encryption and security protocols to protect your sensitive tax information. See Section 4 for detailed security measures.

Q: I am not a U.S. person. Do I need to submit a W-9?
No. If you are not a U.S. citizen or U.S. resident alien, you should submit IRS Form W-8BEN or W-8BEN-E instead. Contact support@automateamerica.com for guidance.

Q: How long does W-9 verification take?
Electronic submissions through the dashboard are typically verified within 1-2 business days. Uploaded documents may take 2-3 business days.

For more information about W-9 requirements and your tax obligations as an independent contractor, consult these official IRS resources:

• Form W-9 and Instructions: https://www.irs.gov/forms-pubs/about-form-w-9
• Backup Withholding: https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding
• Independent Contractor Information: https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee
• Taxpayer Identification Numbers: https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin
• IRS Publication 1281: Backup Withholding for Missing and Incorrect Name/TINs

Disclaimer: This notice is provided for informational purposes only and does not constitute tax or legal advice. Automate America, Inc. recommends that you consult with a qualified tax professional regarding your specific tax obligations.

If you have questions about W-9 requirements or need assistance submitting your form:

Automate America, Inc.
PO Box 1638
Greer, SC 29652

General Inquiries:

• Email: info@automateamerica.com
• Phone: (586) 770-8083
• Hours: 6am-9pm EST, Monday-Sunday

Tax Document Support:

• Email: support@automateamerica.com
• Subject Line: W-9 Assistance

Related Documents:

• 1099-NEC Information Notice: /legal/1099-notice
• Privacy Policy: /legal/privacy-policy
• Independent Contractor Acknowledgment: /legal/independent-contractor-acknowledgment