W-9 and 1099 Policy

This Policy describes how Nexoria Enterprise DBA Jobono ("Jobono") collects taxpayer information and prepares year-end information returns for independent contractors who use the platform.

1. W-9 Collection

Before a contractor can receive payouts through the platform, the contractor may be required to complete a current IRS Form W-9 providing their legal name, taxpayer identification number, and certification of backup-withholding status. Contractors are responsible for keeping their W-9 information accurate.

2. 1099-NEC Reporting

Where required by law, Jobono will prepare and file a Form 1099-NEC for contractors who receive payouts at or above the applicable IRS reporting threshold for the calendar year. Copies are provided to the contractor in accordance with IRS deadlines.

3. Backup Withholding

If a contractor fails to provide a valid taxpayer identification number, or is otherwise subject to backup withholding under IRS rules, Jobono may withhold the required percentage from contractor payouts and remit it to the IRS.

4. Recordkeeping

Tax forms and related records are retained for the period required by law and stored securely. See our Privacy Policy.

5. Contact

For questions about W-9 collection or 1099 reporting, reach us through our contact page.