As I mentioned in my email to you, the Internal Revenue Service requires that any individual, LLC, LLP, etc, (and now including Corporations, Inc, PC) that earn more than six-hundred dollars ($600) in the calendar year be issued a form 1099-MISC reflecting the amounts paid. As we prepare for issuing our 1099-MISC for the year 2021, we requested that you complete a Federal Form W-9 – Request for Taxpayer Identification. Because our company has paid you more than six-hundred dollars ($600) during the previous calendar year, you will receive a 1099-MISC form from us. I have confirmed with our accountant that your tax situation has nothing to do with the IRS 1099 filing requirements for payers. Please direct any further questions to mary@thriftypig.com. Thank you.