Requesting a W-9 for a PhotoBiz Account
PhotoBiz provides website hosting and ecommerce tools for photographers. Customers pay PhotoBiz a monthly subscription fee to access the platform. All PhotoBiz subscription payments are made by debit or credit card.
Because of how card payments are reported to the IRS, PhotoBiz does not provide Form W-9 to customers.
Why PhotoBiz Does Not Provide a W-9
PhotoBiz only accepts debit and credit card payments. These payments are processed by the card networks and payment settlement entities, such as Visa, MasterCard, and American Express.
Under IRS rules, payments made by payment card are reported by the payment processor, not by the customer making the payment. When applicable, these transactions are reported on Form 1099-K by the payment processor.
Because of this reporting structure:
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Card payments are excluded from Form 1099-NEC reporting
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Customers should not issue a Form 1099-NEC for payments made to PhotoBiz
Issuing a Form 1099-NEC for card-based payments can result in duplicate income reporting.
Why a W-9 Is Not Needed
Form W-9 is used to collect taxpayer information for the preparation of Forms 1099. Since PhotoBiz subscription payments are already handled under payment card reporting rules, a W-9 is not required.
To avoid confusion and the risk of double reporting, PhotoBiz does not issue Form W-9.
IRS Guidance
The IRS Instructions for Form 1099-NEC state that payments made by credit card, debit card, or through third-party settlement organizations are excluded from Form 1099-NEC reporting requirements.
For tax-specific questions, customers should consult the IRS instructions or a tax professional.
