W-9s (Request for Taxpayer Number and Certification) is required to be provided, Russ. The person who hires you for the job provides you with a 1099 form, which is required if the total is more than $600 during the taxable period. Another copy of the 1099 is sent to the IRS. Now, if you have a Federal Taxpayer EID number, that will go on the 1099 form instead of your Social Security number. If you do not have an EID number, then your SS number is entered on the form. If the amount is under $600, then the 1099 form is not required, but even when this is the case, I still claim the income. If you don't claim the income, you will find it hard to claim the legal deductions on your schedule "C".

All the best,

Gary