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Subcontractor's Management Guide - spells out requirements of every jobsite, project, workmanship, billing, proof of work completed and payment. The first step is to have the contractor complete Form W9, Request for Taxpayer Identification Number and Certification.Have the 1099 subcontractor fill out Form W9. When you work with a 1099 subcontractor, you are not responsible for payroll tax withholding. Prime contractors work directly with the government. Government subcontractors new to government contracts can benefit from this guide on DCAA-compliant accounting practices. Ideal for first-time contractors. Understand common provisions in a subcontractor agreement, and download a simple template to use on your next project. Subcontracting is the practice of assigning, or outsourcing, part of the obligations and tasks under a contract to another party known as a subcontractor. Form 1099 for Contractors: Checkout the forms and associated taxes for independent contractors to stay IRS compliant.