> ## Documentation Index
> Fetch the complete documentation index at: https://talent.docs.mercor.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Taxes and Work Authorization

> Overview of required forms, reporting obligations, and how Mercor handles taxation.

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

***

## When accepting your offer

<Steps>
  <Step title="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.
  </Step>

  <Step title="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.
  </Step>
</Steps>

***

## Details

### 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.

If you are a U.S. taxpayer completing a W-9, you must select **United States** in Stripe — even if you currently live abroad. Ensure your **SSN/EIN is correctly entered** and that your **legal name in Stripe matches your W-9** exactly.

### 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.

If you are completing a W-8BEN, enter your **actual country of residence**.

The form has **two separate country fields**, and both are **free-text boxes.** In each, type either the **full country name or its 3-letter ISO code** (for example, `United States` or `USA`; `United Kingdom` or `GBR`):

* **Country of citizenship** — your nationality.
* **Country** (under *Permanent residence address*) — where you currently live.

<Frame>
  <img src="https://mintcdn.com/mercor-external/9qOJuzDZvlnds9_z/images/tax-form-country-fields.png?fit=max&auto=format&n=9qOJuzDZvlnds9_z&q=85&s=b0d74f1de9c6a3e09f2f97f3a80e7845" alt="W-8 BEN form highlighting the Country of citizenship field and the Country (permanent residence) field" width="100%" title={true} data-path="images/tax-form-country-fields.png" />
</Frame>

***

## At the end of the tax year

### 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.

<Note>
  If you completed a W-9 but haven't received a 1099, check that your Stripe profile country is set to **United States**. Selecting a non-US country (e.g., UK, Switzerland) causes Stripe to treat you as a non-US person and suppress the 1099. Your physical location does **not** override your W-9 status — your Stripe country must be set to United States.
</Note>

### 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.

<Tip>
  We highly recommend consulting a local accountant to ensure the proper management of self-employed income and any applicable tax treaty benefits.
</Tip>

***

## Frequently Asked Questions

<AccordionGroup>
  <Accordion title="Can I work with Mercor through my business?">
    No — due to the structure of our contractual agreements, we are obligated to compensate you as an independent contractor.

    * Complete your tax form (W9 or W8-BEN) as an individual.
    * We are unable to accept W8-BEN-E or other forms related to business entities.
  </Accordion>

  <Accordion title="Will Mercor withhold taxes from my payments?">
    You are responsible for the calculation and payment of your taxes, including any quarterly estimated taxes mandated by your jurisdiction.
  </Accordion>

  <Accordion title="I have relocated. Could you please advise on how to update my address or tax information?">
    Please update your address directly within your Stripe account. Additionally, ensure that your email address and tax documentation (W9 or W8-BEN) are current.
  </Accordion>
</AccordionGroup>

***

## Country-Specific Guidance

<Columns cols={3}>
  <Card title="US · 1099 vs W-2" icon="file-invoice-dollar" href="/policies/us-1099-vs-w2">
    Key distinctions between employment and contractor status.
  </Card>

  <Card title="US · F-1 Visa" icon="graduation-cap" href="/policies/us-f1-visa">
    Considerations for students working in the United States on OPT.
  </Card>

  <Card title="US · H-1B Visa" icon="passport" href="/policies/us-h1b-sponsorship">
    Guidelines for H-1B, H-4, and EAD holders.
  </Card>
</Columns>

<Columns cols={3}>
  <Card title="United Kingdom" icon="sterling-sign" href="/policies/uk-considerations">
    Tax obligations for self-employed individuals in the United Kingdom.
  </Card>

  <Card title="European Union" icon="euro-sign" href="/policies/eu-considerations">
    Tax and legal considerations for freelancers based in the European Union.
  </Card>

  <Card title="India" icon="indian-rupee-sign" href="/policies/india-considerations">
    INR disbursements and considerations regarding GST.
  </Card>
</Columns>