New Independent Contractors

LMSCC is a 501(c)(4) corporation. it’s your first time doing business with LMSCC, the IRS will need you to comply with the following rules.

Form W-9

The IRS requires contractors to fill out a Form W-9, Request for Taxpayer Identification Number and Certification, which we will keep on file for at least four years after the hiring. This form is used to request the correct name and Taxpayer Identification Number, or TIN, of the worker or their entity. A TIN may be either a Social Security Number (SSN), or an Employer Identification Number (EIN). If you are an Independent Contractor (IC) make sure you check the box exempting you from tax withholding. As a separate business entity, an IC should file his own self-employment taxes.

Form 1099-MISC

With limited exceptions, if we pay an IC $600 or more for services provided throughout the year, we must provide you with Form 1099-MISC.

Invoices

We only make payments against submitted invoices. We do not accept expense reports. Equipment, mileage, and similar items form part of an IC’s business expenses, not ours.

Please submit these documents to our treasurer, Suzy Hoke.