It’s crucial to ensure that you have a completed W-9 form on file before making any payments. If a contractor hasn’t submitted a W-9, you should not  issue payment until you do have the W-9.  Without the W-9, you won’t have the necessary information for tax reporting purposes, such as their taxpayer identification number. Always verify the completion of this form before proceeding with payments to ensure everything is in compliance and avoid potential headaches down the road!