A W-9 is an information form used to send a 1099 to anyone you pay more than $600 to. There’s no way to get screwed by asking for the W-9 (and yeah, you’d just say “hey will you give me a W-9? Thanks” and they’ll email/Gand you one with their info filled out. ) You could, in theory, get it and do nothing with it. I’d ask your neighbor if they’re going to send the contractor a 1099. Are YOU paying for it or are they? Why are they asking you to get it? As someone who no longer works for a CPA firm. I’d NEVER send a 1099 to someone putting up a new fence. No way. Way too much hassle, and let me emphasize that I do this for a living (just, for a private company now). Are you supposed to? Yeah. Can they enforce it? I mean. I guess if you were audited and they picked that charge. or if the contractor was audited and they picked YOUR invoice and also demanded to see the 1099 associated and then tracked it back to you. I don’t work for the IRS but like, eh.