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W-9 Section 3a: What to Do When a Supplier Writes “Unincorporated Association”
October 28, 2026
Q. A supplier just submitted a W-9 that I have a question about. In Section 3a, the “Other” box is checked and “Unincorporated Association” was written. Does a tax classification still need to be selected in this scenario? Would this supplier be considered 1099 reportable?
A.
(Answered by IOFM's third-party tax expert)
This situation requires a little more analysis. Unincorporated association, in and of itself, is not a tax classification. The tax code does mention unincorporated associations…
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