Mercor does not deduct taxes from your payments. As an independent contractor, you are accountable for fulfilling your local tax obligations.

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When accepting your offer

1

If you're a US citizen or permanent resident

You are required to complete a W9 form to furnish your Social Security Number (SSN) and to certify your tax status. If your annual income surpasses $600, you will receive a Form 1099.
2

If you're outside the US or not a resident

You are required to complete a W8-BEN form to verify your foreign status and to claim applicable treaty benefits. Please be advised that you will not receive a 1099 form.

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Details

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W9 Tax Form

Utilized by United States citizens and permanent residents. It collects your Social Security Number (SSN) or Taxpayer Identification Number (TIN) to enable Mercor to issue a Form 1099-NEC at the conclusion of the tax year, if applicable. You will complete the W9 form upon acceptance of your offer from Mercor.

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W8-BEN Tax Form

Utilized by non-US individuals. It affirms your status as a foreign contractor and may potentially reduce withholding taxes in accordance with a US tax treaty. This requirement applies during the onboarding process if you are neither a United States citizen nor a holder of a green card.

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At the end of the tax year

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1099-NEC

If you submitted a W9 and earned over $600 during the year, you will receive a 1099-NEC form by February through Stripe.
  • It shall be forwarded to the email and address provided in your Stripe account.
  • If your earnings are below $600, you will not receive this form.
  • This form is intended for independent contractors, not W-2 employees.

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W8-BEN: No US Form Issued

If you submitted a W8-BEN, Mercor will not send you a 1099. You are responsible for reporting income in your own country, following local regulations laws.
We highly recommend consulting a local accountant to ensure the proper management of self-employed income and any applicable tax treaty benefits.

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Frequently Asked Questions

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Country-Specific Guidance

US · 1099 vs W‑2

Key distinctions between employment and contractor status.

US · F‑1 Visa (OPT)

Considerations for students working in the United States.

US · H‑1B & EAD

Guidelines for H-1B, H-4, and EAD holders.

EU · Contractor Rules

Tax and legal considerations for freelancers based in the European Union.

UK · Self-Employment

Tax obligations for self-employed individuals in the United Kingdom.

India · Payouts & GST

INR disbursements through Stripe and considerations regarding GST.