In order to process and deliver 1099 forms to Freelancers at the end of the year, Elance will collect the Taxpayer Identification Number (TIN) from any Freelancer who is a “US Person” by requesting the Freelancer to complete and submit the W-9 Request for Taxpayer Identification Number and Certification online.
As part of this process, Elance will issue 1099-K forms directly to qualifying US based Freelancers who are considered a US Person. These 1099-K forms are available to Freelancers by January 31st and are issued on behalf of Elance Clients who request this service. Freelancers can find these forms after logging into Elance and accessing the Manage > Transactions > Tax Records page.
What tax form do I need to complete?
You need to submit the W-9 form if all of the following apply to you:
For US Federal Tax purposes, you are considered a US Person (see below)
You have not submitted a W-9 form to Elance previously and are making a withdrawal from your Elance account.
Am I considered a US Person?
For US federal tax purposes, you are considered a US Person if you are one of the following:
An individual who is a US citizen or a US resident alien
A partnership, corporation, company or association created or organized in the United States or under the laws of the United States
An estate (other than a foreign estate)
A domestic trust (as defined in US tax regulations)
What if I am not a US Person?
If you are not a US Person as defined above, then you do not need to submit a W-9 form. If you are asked for your US Person status, indicate that you are NOT a US Person and you will be able to proceed with the job.
What happens if I don't submit the W-9 Form?
If you do not submit the W-9 information online, you will not be able to withdraw funds.
How do I complete my W-9 Form?
To complete or update your W-9 information, log in to your account and follow the steps below:
Log into your Elance account.
Click on the Settings link under your username at the top right of the Elance site.
Click the Billing & Payment link on the left menu.
Click the W9 Info link to view and update your details.
What is my TIN?
For individuals and sole proprietors, your TIN is your Social Security Number (SSN)
For other entities, your TIN is your Employer Identification Number (EIN)
You must ensure that the name and TIN that you enter matches the name and TIN on record with the IRS.
If you require additional information regarding the TIN or if you do not have a TIN and need to apply for one, please contact the IRS for additional information.
What tax form will I receive?
A 1099-K is issued to US based Freelancers who are US Persons who have engaged in more than 200 payment transactions on the platform resulting in more than $20,000 gross revenue. If the Freelancer does not qualify for a 1099-K, then the Freelancer will not receive a 1099.
Where is my 1099 Form?
Starting in 2015, the 1099 forms will no longer be available to download via your account. The 1099 form will be mailed directly to the address listed within your W-9 Setting. Older 1099s will still be available to preview and access.
Note: If you hold an account on both the Elance and Upwork marketplace, and the combined earnings and transactions qualify you for a 1099 form, then a single form will be generated and mailed.