Someone gave me a W-9 that had their personal name and business name, but a SSN. Should I issue the 1099 to their personal name or business name?

Welcome to our Community space, @bloom122! We are glad to have you here and thank you for visiting our forum. You have asked for assistance with a W-9 form that includes both personal and business names along with a Social Security Number (SSN). The question is whether to issue a 1099 to the personal name or business name in QuickBooks Online. 

According to the IRS, if you receive a W-9 form with both personal and business names of a vendor and an SSN, you should use the first and last name of the owner on line 1 of the W-9 form. For a sole proprietor, the business name is always the individual's legal name, even if they operate under a different business name. It is recommended to consult the IRS to confirm where the W9 should be issued in this case. Furthermore, if you are an individual, Sole proprietorship, or single-member LLC, the legal business name on your account should be your name. Your Taxpayer Identification Number (TIN) should be either:

• Your Social Security Number (SSN)
• Individual Taxpayer Identification Number (ITIN)
• Employer Identification Number (EIN) if you have one.

For other businesses, the legal business name on your account and your Taxpayer Identification Number (TIN) must match what's on file with the IRS. Your TIN is also your Employer Identification Number (EIN). If you need to verify what's on file with the IRS, please check your SS-4 EIN Assignment letter. If you have lost it, you can contact the IRS for assistance.

Additionally, we have included some articles that can help you learn how to make corrections to 1099-NEC or 1099-MISC forms after you e-file them, as well as how to add contractors and track payments you make to them:

• Set up contractors and track them for 1099s
• Correct or change 1099s in QuickBooks

Stay in touch with me if you have questions about whether to issue a 1099 to the personal name or business name in QuickBooks Online by commenting below. I'm always right here to help you. Keep Safe!