> ## Documentation Index
> Fetch the complete documentation index at: https://talent.docs.mercor.com/llms.txt
> Use this file to discover all available pages before exploring further.

# US | 1099 vs. W2 Work

> Mercor offers contract roles with a 1099-NEC Form

## 1099 vs. W2

Mercor provides freelance, contract opportunities with amazing companies looking to engage talent for projects.

Mercor does not offer W2 positions, your work with us is not considered "employment" and we will be unable to verify employment as a result.

### 1099-NEC

If you completed a **W-9** — that is, you answered that you are a US citizen or resident alien — Mercor will provide a **1099-NEC** form at the end of the tax year.

Experts who answer that they are not a US citizen or resident alien complete a **W-8BEN** instead, and do not receive a 1099. See our [US Taxes](/policies/taxes-work-authorization) documentation for more details.

### Do I need to do an I9?

An I9 Form is only to verify employment eligibility, and since we do not offer employment opportunities, an I9 Form will not be requested or required.