In the U. S. there are various tax forms that should be submitted on regular basis. One of the frequently used is form W-9, Request for Taxpayer Identification Number and Certification. It is prepared with the purpose of receiving information from non-employees such as independent contractors and freelancers. In case the employer pays an individual $600 or more, he/she is obliged to report to the IRS the amount paid to independent contractors. For this purpose 1099 MISC should be completed. This document is always prepared on the basis of details provided in W-9.