It is not used when there is no material gain and a benefit is not provided. Any form of Form W-9 (Rev. 3/1/2018) (PDF) — IRS is the original provider of free, secure and convenient filing e-filed services. Why You Need a W-9 (Rev. 03/2018) Tax Forms for Individuals and Businesses (PDF) — IRS Form W-2(Rev. 12/29/1912) A worker pays his or her wages to its employer. Form W-2 (Form 1099 or W-2G) is a paycheck that shows an employee's income. The Form W-2 shows wages paid to the employee. Form 1099 is a W-2 with a notation of income when the employee receives wages, and a notation of loss when the employee pays taxes to the Internal Revenue Service. Form 1099 indicates how much money the employee has received from an employer. Form 1099 also shows what the employee received when the employee worked. The W-2 shows how the employer earned the employee's money. The employer may send the employee an additional Form 1099 or Form W-2G after the income is reported. Form W-2 (Rev. 12/29/1912) — IRS If the Form W-2 shows wages that exceed the employee's federal salary limits for Social Security and Medicare, the wages are taxed as income as reported and the employee must submit a Form W-10 to the Social Security Administration. Form W-10 (the tax statement) does not include income from outside any source such as dividends and interest. The Form W-10 must be submitted to the Social Security Administration to determine whether the amount on the W-2 is eligible to be deducted. If the amounts on a Form W-2 do not qualify for an exemption for Social Security and Medicare, the employer is required to withhold taxes from the employee's wages. When an employee does not claim an exemption for Social Security and Medicare, the employer is subject to a “wage attachment” under the Internal Revenue Code. You can request a copy of any federal Form W-3, Wage and Tax Statement.