In order to process and deliver 1099 forms to Freelancers right after the year, Elance will collect the Taxpayer Identification Number from any Freelancer who is a US Person by requesting the Freelancer to complete and submit the ‘W 9’ Request for Taxpayer Identification Number and Certification online.
These 1099 K forms are available to Freelancers by January 31st and are issued on behalf of Elance Clients who request this service. Then again, Elance will issue ‘1099K’ forms directly to qualifying US based Freelancers who are considered a US Person, as part of this process. Oftentimes Transactions > Tax Records page, Freelancers can find these forms after logging into Elance and accessing the Manage >.
You do not need to submit a ‘W 9’ form, Therefore if you are not a US Person as defined above. Please contact the IRS for additional information, So in case you require additional information regarding the TIN or if you do not have a TIN and need to apply for one. Indicate that you are NOT a US Person and you going to be able to proceed with the job, if you are asked for your US Person status.