I am finding businesses demanding I fill out the i.r.s. w-9 form for small jobs where the total payment is under $600. This is subcontractor type work reportable with 1099-misc form at year's end, only if the amount exceeds $600. I am being told that failure to comply could result in an i.r.s. fine of $50. Web research suggests that business have the option to require w-9 compliance http://smallbusiness.chron.com/am-required-law-obtain-form-w9-vendors-32756.html From that site: "The IRS requires that you obtain a W-9 from every vendor from whom you purchase $600 in labor and services or $5,000 in direct sales, but you can...