Key Takeaways

• Use Form W-9 to provide contract clients with your tax information
• Your client will send you a Form 1099-NEC after the end of the year reporting the total amount they paid you
• Forms W-9 and 1099-NEC are only required if you earned $2,000 or more from a client in the course of the year

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If you’re a therapist working in a contractor role (a “1099 therapist”), Form W-9 and Form 1099-NEC are key to getting paid and tracking your earnings.

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Here are the differences between a W-9 and a 1099.

Is W-9 the same as 1099?

No, Form W-9 is completely different from Form 1099.

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A client uses Form W-9 to collect your tax information. They then use that information to prepare a Form 1099-NEC, which they send you after the end of the tax year.

What’s a W-9 for therapists?

Form W-9 is a single page document used to collect your personal information for tax purposes. You use Form W-9 to provide a client with the information they need to pay you and report that payment to the IRS.

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“Client” in this case refers to another therapist, or to a clinic, private practice, or health facility that is hiring you as a contractor. Your therapy clients—the individuals you treat—do not issue you W-9s.

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If a client expects to pay you $2,000 or more over the course of the year, they should provide you with a W-9 to fill out. Even if they expect to pay you less than that, however, they may send you W-9 just to be on the safe side.

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For example, if you’re a practice owner who is contracting other therapists for your business, you will need to request a completed W-9 from each contractor you hire.

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What’s a 1099 for therapists?

Form 1099—specifically, Form 1099-NEC—works in tandem with a W-9.

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If you are a contractor, your client uses the W-9 you gave them to prepare a Form 1099-NEC. This 1099 reports the total amount they paid you over the course of the year.

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Your client then sends one copy (Copy A) of the Form 1099-NEC to the IRS. They send another copy (Copy B) to you.

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Because it reports your total earnings from a particular client, Form 1099-NEC can help you accurately file your taxes as a 1099 contractor. However, you do not need to include it when you file your taxes—the IRS has already received their own copy of the form, so they know how much you were paid.

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A client is only required to file a Form 1099-NEC if they paid you a total of $2,000 or more over the course of the year. (Prior to 2026, the threshold was $600.)

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The deadline to send Form 1099-NEC—both to you and to the IRS—is January 31 of the tax year following the one to which the form applies.

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That is, if you worked for a client in 2026, they must send you 1099 no later than January 31, 2027.

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Looking through these forms ahead of tax season can be enormously beneficial and alleviate some of the stress that comes with filing taxes as a self-employed therapist.

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Summary

• When they hire you, a client sends you a W-9 to fill out with your tax information
• Your client uses the info from Form W-9 to complete a Form 1099-NEC reporting the total amount they paid you
• One copy of the 1099 goes the IRS; the other copy your client sends to you
• You do not need to include copies of Form 1099-NECs you have received when you file your taxes
• Use Form 1099-NEC to accurately calculate and report your total earnings as a contractor

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This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post.

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