What paperwork is needed for an independent contractor?

The paperwork for an independent contractor is short: a signed independent contractor agreement, a W-9 the contractor completes before first payment, and a 1099-NEC the client issues each January for any contractor paid $2,000 or more in the prior year. That threshold rose from the long-standing $600 starting with 2026 payments, and it now adjusts for inflation.

The W-9 versus 1099 confusion resolves simply: the contractor fills out the W-9 (their tax ID, once), the business files the 1099 (the annual income report). Contractors send invoices; clients keep them as the payment record.

Yes, 1099 workers should get a contract, every time. It is the document that proves the relationship was genuinely independent if the IRS or DOL ever asks, and it is what gets you paid on time meanwhile. Add any state-specific registrations and business insurance certificates where the client requires them.

Start with the signed agreement itself; this contract template covers the standard terms.