Key Takeaways

• Collecting W-9s early prevents January delays and ensures your practice can meet the IRS’s January 31 1099 filing deadline.
• A missing W-9 can block 1099 preparation and jeopardize your ability to deduct contractor expenses if audited.
• Best practice is to request a W-9 before issuing any payment, and making it part of your vendor onboarding process eliminates year-end stress.
• Dental practices work with many contractors who require 1099s, including IT providers, repair technicians, marketing consultants, and independent hygienists.
• A proactive W-9 and 1099 workflow saves time, reduces compliance risk, and protects your practice from IRS penalties.

For dental practice owners and managers, January is one of the busiest times of the year. You’re closing out financials, preparing tax documents, and reviewing year-end reports. And add to that, 1099 filings are due January 31.

The most common bottleneck? Not having W-9s for every contractor and vendor who must receive a 1099.

As your accounting team, we can prepare and file your 1099s, but only if you’ve collected complete and accurate W-9 forms. Gathering these documents early, preferably at the start of every vendor relationship, protects your practice from penalties, delays, and last-minute stress.

Below is why this matters, who needs a 1099, and what steps you should take now to ensure a smooth January.

Why W-9s Matter for Dental Practices

The IRS requires you to issue a 1099-NEC to any contractor you paid $600 or more during the year for services. This applies to many people dental practices commonly work with, such as:

• IT professionals
• Marketing consultants
• Independent hygienists or assistants
• Repair technicians
• Bookkeepers
• Freelance designers
• Contract labor of any kind

The W-9 provides the legal information needed to generate the 1099, including:

• Legal business name
• Tax classification
• Taxpayer Identification Number (TIN or SSN)
• Address

Without this completed form, we cannot file your 1099s, and you cannot deduct these expenses from your taxes.

The Danger of Waiting Until January

Many dental practices try to collect W-9s during the 1099 preparation season, and that’s where problems start.

• Vendors ignore January requests because they’re overwhelmed.
• Old email addresses bounce.
• Contractors who have left the industry are hard to reach.
• Practices spend hours chasing missing forms.
• 1099 filings get delayed or become inaccurate.

Meanwhile, the IRS deadline does not move, and missing it risks late-filing penalties that can add up quickly. 

To avoid this, we recommend you add collecting a W-9 to your onboarding process for every new vendor.

Who Should Give You a W-9?

You should request a W-9 from:

• Anyone you pay for services who is not an employee
• Contractors paid via check, ACH, Venmo, Zelle, etc.
• Attorneys (always required, even if paid less than $600)
• Landlords (if applicable)
• Single-member LLCs, partnerships, and most corporations
  • Exception: Most C- and S-corporations don’t need a 1099, but you won’t know unless you have their W-9 on file

Even if a vendor may not require a 1099, getting a W-9 ensures you have accurate records and protects you in case IRS rules or vendor classifications change.

What You Should Do Right Now

1. Review your 2025 vendor list: Identify all individuals and companies paid for services this year.
2. Gather W-9s for any missing vendors: If you don’t have one, request it immediately.
3. Update your process for 2026 to include the following workflow:
   • Add W-9 requests to your vendor onboarding checklist
   • Store forms securely in one place
   • Notify your accountant when new vendors are added
4. Send everything to your accounting team early: The sooner they have your vendor list and W-9s, the faster they can prepare accurate 1099s.

Let Us Handle Your 1099s

Our team prepares 1099s for dental practices every year, and we can make the process smooth and stress-free for you once you have gathered all your completed W-9s. If you’d like help reviewing your vendor list or putting a better W-9 process in place, we’re here to support you.

Contact us now to prepare for a smooth January 31 deadline and eliminate the scramble before it starts.