[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303348-105":53,"doc-detail-303348-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","what-irs-forms-should-you-sign-before-being-paid","What IRS Forms Should You Sign Before Being Paid?","","A practical discussion of U.S. IRS forms used when payments are made, focusing on when recipients should sign documentation. It explains why Form W-9 is commonly required to confirm a taxpayer’s Social Security information and emphasizes truthful completion. It then examines the obscure Form 4669, describing its purpose in employment-related settlements to reduce withholding-related penalties, while questioning whether the form is appropriate and highlighting timing and reporting challenges.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/what-irs-forms-should-you-sign-before-being-paid/303348/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/what-irs-forms-should-you-sign-before-being-paid/303348.png","ImageObject",442,249,{"name":88,"@type":89},"8796093062539","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why is Form W-9 commonly requested when someone will be paid?","Question",{"text":108,"@type":109},"A Form W-9 is standard in contexts where the payer needs to confirm the recipient’s taxpayer information, including Social Security Number details, so the recipient can be handled correctly for U.S. tax purposes.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is IRS Form 4669 intended to accomplish?",{"text":113,"@type":109},"Form 4669 is a statement of payments received where the recipient confirms that the payment was included in income and that self-employment tax was paid. The stated goal is to help the employer reduce or avoid withholding-related liability if the IRS later treats the payment differently.",{"name":115,"@type":106,"acceptedAnswer":116},"Why can signing Form 4669 at settlement time be problematic?",{"text":117,"@type":109},"The form asks the recipient to assert under penalties of perjury that taxes were already paid and that specific return reporting has occurred. At the time a settlement agreement is signed, the recipient may not yet have filed taxes, paid the resulting amount, or know the exact lines used on the future return.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303348,1790185677,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":60,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":134,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":135,"faqs":136,"seo_title":137,"seo_description":61,"update_tm":138,"read_time":73},8796093062539,"Robert W. Wood  \nTHE TAX LAWYER  \nMarch 19 , 2026  \nWhat IRS Forms Should You Sign Before Being Paid?  \nA Form W-9 is standard in many contexts where someone is making payment. A Form W-9 confirms the person’s Social Security Number, [and their U.S. tax](and their U.S. tax)[ ](and their U.S. tax)[status. And](status. And if you are asked to sign a Form W-9 to be paid)[ ](status. And if you are asked to sign a Form W-9 to be paid)[if you are asked to sign a Form W-9 to be paid](status. And if you are asked to sign a Form W-9 to be paid), and can sign it truthfully, you probably should. In contrast, IRS Form 4669 is relatively obscure IRS form. It can be signed by the recipient of a payment confirming that they included it in their income and that they paid self-employment tax. The IRS calls it a statement of payments received.  \nIt is used by companies to reduce or avoid liability if the IRS later says that they should have treated the payment as wages and withheld income and employment taxes. The idea is that if the recipient reports the payment as income and pays self-employment tax, a failure to withhold penalty seemsmoot. Technically, Form 4669 does not prevent the IRS from penalizing the employer for failing to withhold. Still, it reduces the employer’s liability for an underpayment of the employment and income tax. An employer settling a lawsuit may require the employee to sign the form, a little like requiring a Form W-9 .  \nInnocuous or Not?  \nBut is a Form 4669 similarly innocuous, and is it appropriate to require it for employment suit settlements? It is hard to see how. Perhaps the form is being requested because some employers may be facing pressure to treat little or nothing as wages. In that context, they may be trying to shift that burden to the departing employee.  \nHowever, the instructions to Form 4669 say the purpose of a Form 4669 is to allow an employer to avoid penalties for failing to withhold taxes by demonstrating that the employee already paid the taxes. In most employment suit settlements, one amount is treated as wages, and another amount is  \nreported on a Form 1099. The universal expectation is that there will be withholding on the first part, and no withholding on the second. That’s nearly a universal with employment suit settlements.  \nThe non-wage portion is not wages and is therefore not subject to withholding or payroll tax. The plaintiff will not be paying self-employment tax on the Form 1099 portion. If the plaintiff is required to provide Form 4669 to the employer, how could a plaintiff fill out the form?  \nIndependent Contractor or Employee?  \nThe classic context in which a Form 4669 is appropriate is when it may not be clear if the recipient is an employee or independent contractor. Contractors are paid withhold withholding, and issued an IRS Forms 1099-NEC. But what if you aren’t sure? Say the payment is compensation for services and is either wages or self-employment income. The question is whether the company must treat the payment as wages.  \nIn those cases, the payor may want to obtain a completed and signed Form 4669 from a putative independent contractor. But again, there is an awkward timing question, since Form 4669 is supposed to certify that the taxes were already paid. The idea is that if the IRS challenges the employee/independent contractor status of the payee, the payor has proof the self-employment tax was paid. In most employment settlements, employee vs. independent contractor status is not an issue.  \nAgain, most involve a wage payment and a nonwage payment reported on Form 1099. The non-wage payment is not wages and is not subject to withholding. It is also not paying an independent contractor for services. Ultimately, defendants should be comfortable with the amount they are treating as wages, and the amount they are agreeing not to treat as wages. The  \nlatter, may be called a payment for emotional distress, nonwage damages, etc. In any case, a Form 4669 would not pr","cbCaimiZ2G3RwzL6","https://ap.wps.com/l/cbCaimiZ2G3RwzL6","pdf",293637,"English","# In many payment situations: Form W-9\n## Purpose and when signing is advisable\n# An obscure alternative: IRS Form 4669\n## Liability-reduction rationale in settlements\n## Limits and practical concerns\n# Innocuous or not?\n## Why employers might request it\n# Independent contractor vs. employee\n## Contractor classification and withholding expectations\n# Timing mismatch\n## When a perjury-based certification can be truthful\n# A better approach\n## Requesting future cooperation","[{\"question\":\"Why is Form W-9 commonly requested when someone will be paid?\",\"answer\":\"A Form W-9 is standard in contexts where the payer needs to confirm the recipient’s taxpayer information, including Social Security Number details, so the recipient can be handled correctly for U.S. tax purposes.\"},{\"question\":\"What is IRS Form 4669 intended to accomplish?\",\"answer\":\"Form 4669 is a statement of payments received where the recipient confirms that the payment was included in income and that self-employment tax was paid. The stated goal is to help the employer reduce or avoid withholding-related liability if the IRS later treats the payment differently.\"},{\"question\":\"Why can signing Form 4669 at settlement time be problematic?\",\"answer\":\"The form asks the recipient to assert under penalties of perjury that taxes were already paid and that specific return reporting has occurred. At the time a settlement agreement is signed, the recipient may not yet have filed taxes, paid the resulting amount, or know the exact lines used on the future return.\"}]","What IRS Forms Should You Sign Before Being Paid? | PDF",1789802416]