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When accepting your offer

For US citizens and permanent residents (green card holders), you will need to fill out a W9 tax form.

For those without a social security number (for example, those not in the US), you will need to fill out a W8-BEN form.

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W9 Tax Form

The W9 form is used to collect your Taxpayer Identification Number (TIN), typically your Social Security Number (SSN), and certify that you’re a US person for tax purposes. This information is required so we can issue you a Form 1099 at the end of the year if your earnings meet the threshold. You’ll complete the W9 form as part of accepting your Mercor offer.

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W8-BEN Tax Form

The W8-BEN form is for non-US persons and is used to certify your foreign status and claim any applicable benefits under an income tax treaty. This form helps you potentially reduce the amount of tax withheld on income earned in the US. You’ll be asked to complete this form as part of accepting your Mercor offer if you’re not a US citizen or resident.

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At the end of the tax year

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1099-NEC

For those in the US who have completed a W9 form, we will send you Form 1099-NEC around February for the year prior. The form will be sent by Stripe to the mailing address you have filled out on Stripe, along with the email connected to your Stripe account.

The Form 1099-NEC is specifically used to report payments made to independent contractors, freelancers, or anyone who is not an employee but received payment for services.

Mercor is not required to file a Form 1099-NEC to the government for those making under $600/year, in those cases, you will not recieve the form from us.

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Filing taxes outside the US

If you are outside the US and have completed a W8-BEN form, you will not receive a 1099 form. Instead, it’s your responsibility to report your income according to your local tax laws.

We recommend consulting with a local tax professional to understand how to declare this type of income and whether any tax treaty with the US may impact your filing.

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Frequently Asked Questions

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Can I work with Mercor through my business?

In several countries, tax savings could be possible if you were to structure your work with Mercor as a “business to business” relationship. Due to how our client contracts are strucuted, we are not able to support paying your business, we need to pay you as an individual freelance contractor.

Specifically, this means

  • If filling out a W9, you should do as an individual, using your Social Security number as the tax payer id.
  • We are not able to support forms designed for businesses, such as Form W8-BEN-E.

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Does Mercor provide invoices for the payouts it sends me?

Mercor does not provide invoices each time we send you money for your services.

You are welcome to generate your own invoices for your records or filing purposes.

Mercor’s legal information is below:

  • Legal name: Mercor.io Corporation
  • Address: 55 2nd St., Floor 26 San Francisco, CA 94015 USA
  • Employer Identification Number (EIN): 88-1741971

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Will Mercor withhold taxes from my payouts?

No — Mercor does not withhold taxes from your payments. As an independent contractor, you are responsible for calculating and paying your own taxes, including any quarterly estimated taxes if applicable in your country.

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I moved during the year — how do I update my tax info?

You should update your address directly in Stripe, since that’s what Mercor uses to send your 1099 (if applicable). Also make sure your email and tax form (W9 or W8-BEN) reflect the most up-to-date information.