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Mercor does not deduct taxes from your payments. As an independent contractor, you are accountable for fulfilling your local tax obligations.

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When accepting your offer

1

If you're a US citizen or permanent resident

You are required to complete a W9 form to furnish your Social Security Number (SSN) and to certify your tax status. If your annual income surpasses $600, you will receive a Form 1099.
2

If you're outside the US or not a resident

You are required to complete a W8-BEN form to verify your foreign status and to claim applicable treaty benefits. Please be advised that you will not receive a 1099 form.

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Details

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W9 Tax Form

Utilized by United States citizens and permanent residents. It collects your Social Security Number (SSN) or Taxpayer Identification Number (TIN) to enable Mercor to issue a Form 1099-NEC at the conclusion of the tax year, if applicable. You will complete the W9 form upon acceptance of your offer from Mercor. If you are a U.S. taxpayer completing a W-9, you must select United States in Stripe — even if you currently live abroad. Ensure your SSN/EIN is correctly entered and that your legal name in Stripe matches your W-9 exactly.

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W8-BEN Tax Form

Utilized by non-US individuals. It affirms your status as a foreign contractor and may potentially reduce withholding taxes in accordance with a US tax treaty. This requirement applies during the onboarding process if you are neither a United States citizen nor a holder of a green card. If you are completing a W-8BEN, select your actual country of residence in Stripe.

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At the end of the tax year

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1099-NEC

If you submitted a W9 and earned over $600 during the year, you will receive a 1099-NEC form by February through Stripe.
  • It shall be forwarded to the email and address provided in your Stripe account.
  • If your earnings are below $600, you will not receive this form.
  • This form is intended for independent contractors, not W-2 employees.
If you completed a W-9 but haven’t received a 1099, check that your Stripe profile country is set to United States. Selecting a non-US country (e.g., UK, Switzerland) causes Stripe to treat you as a non-US person and suppress the 1099. Your physical location does not override your W-9 status — your Stripe country must be set to United States.

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W8-BEN: No US Form Issued

If you submitted a W8-BEN, Mercor will not send you a 1099. You are responsible for reporting income in your own country, following local regulations laws.
We highly recommend consulting a local accountant to ensure the proper management of self-employed income and any applicable tax treaty benefits.

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Frequently Asked Questions

No — due to the structure of our contractual agreements, we are obligated to compensate you as an independent contractor.
  • Complete your tax form (W9 or W8-BEN) as an individual.
  • We are unable to accept W8-BEN-E or other forms related to business entities.
No. You are permitted to generate your own invoices if necessary.Mercor’s legal information:
  • Legal name: Mercor.io Corporation
  • EIN: 88-1741971
  • Address: 55 2nd St., Floor 26, San Francisco, CA 94015 USA
You are responsible for the calculation and payment of your taxes, including any quarterly estimated taxes mandated by your jurisdiction.
Please update your address directly within your Stripe account. Additionally, ensure that your email address and tax documentation (W9 or W8-BEN) are current.

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Country-Specific Guidance

US · 1099 vs W‑2

Key distinctions between employment and contractor status.

US · F‑1 Visa (OPT)

Considerations for students working in the United States.

US · H‑1B & EAD

Guidelines for H-1B, H-4, and EAD holders.

EU · Contractor Rules

Tax and legal considerations for freelancers based in the European Union.

UK · Self-Employment

Tax obligations for self-employed individuals in the United Kingdom.

India · Payouts & GST

INR disbursements through Stripe and considerations regarding GST.