How long should we keep a W-9 on file after . . .
Question
How long should we keep a W-9 on file after reporting that payee on Form 1099 to the IRS?
Answer
For as long as the account is active and a minimum of three years from the date the account was opened. In addition, since the IRS has three years from the date you filed the Form 1099 to begin an audit that will include your tax information reporting records, you should keep the W-9 for three years following the last tax year in which a Form 1099 was filed for that vendor or accountholder.