Every sector starts here:W-9 solicitation rulesIRS TIN matchingCP2100 and B-NoticesBackup withholdingNotice 972CG penaltiesState requirements
Paying providers and contractors
Sectors whose risk sits in the vendor file: providers, outside counsel, adjusters, owner-operators and property owners.
HealthcareProvider and vendor TINs, NPI and Medicare enrollment checks, OIG and state Medicaid exclusions, and medical-payment reporting on 1099-MISC.Read the guide →LegalThe attorney exception to the corporate rule, settlement gross proceeds on box 10, who gets the 1099 on each side of a case, and trust-account payees.Read the guide →InsuranceClaim payments, attorney gross proceeds, medical providers, agents and adjusters, and TIN verification inside the claims workflow.Read the guide →Construction and contractorsSubcontractor W-9s and 1099-NECs, labor and materials on one invoice, worker classification, state contractor withholding and federal contract levies.Read the guide →Logistics and freightOwner-operators, FMCSA authority and insurance checks alongside the TIN match, double-brokering fraud and factoring companies.Read the guide →Property managementRent to individual owners, 1099-MISC box 1, owners who won't give an SSN, and the single-member LLC problem at scale.Read the guide →Energy and royaltiesRoyalty and working interest reporting, deceased owners and estates, backup withholding, state mineral withholding, cooperatives and foreign owners.Read the guide →
Paying customers and account holders
Sectors that report on customers rather than vendors, at account-opening scale, where the W-9 or W-8 is part of onboarding.
Financial institutions1099-INT and 1099-DIV at account-opening scale, C-Notices, CIP overlap, and why the bank's own W-9 process is the compliance control.Read the guide →Crypto and fintechForm 1099-DA from 2025, withholding relief that depends on IRS-matched TINs, and which 1099 regime applies to which payment flow.Read the guide →Gaming and casinosW-2G instead of 1099, the 2026 $2,000 slot and bingo threshold, regular vs backup withholding, and TIN capture at the cage.Read the guide →Marketplaces and gig platformsTens of thousands of payees onboarded online, 1099-K vs 1099-NEC, real-time TIN matching at signup, and backup withholding at volume.Read the guide →Retail and e-commerceInfluencer and affiliate fees on 1099-NEC, products and prizes at fair market value, the 1099-K overlap, foreign creators, and Form 8300 for cash sales.Read the guide →Real estate closingsWho files Form 1099-S, the seller's TIN and residence certification at closing, FIRPTA on foreign sellers, and California Form 593.Read the guide →
Employers, nonprofits and public sector
Employers with workers on W-2 and contractors on 1099, payroll and staffing firms that file for clients, and exempt payers that still collect W-9s, file 1099s and screen against exclusion lists.
Entertainment and production payrollCrew on W-2 through SSA's SSNVS, loan-outs and vendors through IRS TIN Matching, IRC 3512 payroll companies, and CA and GA withholding on production pay.Read the guide →Staffing, PEOs and payroll providersReporting agents, section 3504 agents and CPEOs compared, SSNVS for W-2 workers and IRS TIN Matching for contractors, and 1099s filed in the client's name.Read the guide →Hospitality and travelForm 8027 and the 8% tip allocation, tipped staff on SSA's SSNVS, 1099s for acts and booking agents, and Form 8300 on cash group deposits.Read the guide →Universities and governmentGrants and vendor payments, SAM.gov exclusions, foreign visitors and students on W-8, and public-entity procurement rules.Read the guide →Nonprofits and foundationsExempt payee, not exempt payer: grants to individuals, honoraria, prizes, research subjects, and a W-9 process for a small finance team.Read the guide →
Not listed? The rules do not change by industry, only the payees do. Start with the year-round TIN compliance checklist and the guides.