Tax Information & W-9 Process

1. Purpose

This Tax Information & W-9 Process page describes the tax documentation requirements applicable to service Providers using the Village Haven marketplace platform (the "Platform").

Village Haven LLC ("Village Haven," "we," "us," or "our") operates as a neutral technology marketplace and does not employ Providers. Providers are independent contractors and are solely responsible for their own tax obligations.

This page explains:

• A. When IRS Form W-9 is required
• B. How tax information is collected
• C. 1099 reporting obligations
• D. Backup withholding requirements
• E. Foreign provider documentation

2. Independent Contractor Status

Providers using the Platform:

• A. Operate as independent contractors
• B. Set their own rates
• C. Control how services are performed
• D. Are responsible for federal, state, and local taxes

Village Haven does not withhold federal income taxes, state income taxes, or employment taxes unless required by law.

3. When a W-9 Is Required

U.S.-based Providers must submit a completed IRS Form W-9 if they:

• A. Receive payouts through the Platform; and
• B. Are classified as a U.S. person under IRS rules; and
• C. May earn reportable income through the Platform.

A W-9 is required before payouts are activated or before cumulative earnings reach applicable IRS reporting thresholds.

Failure to provide accurate tax information may result in delayed payouts or backup withholding.

4. Information Required on Form W-9

The W-9 must include:

• A. Legal name (matching IRS records)
• B. Business name (if applicable)
• C. Federal tax classification (Sole Proprietor, LLC, Corporation, etc.)
• D. Address
• E. Social Security Number (SSN) or Employer Identification Number (EIN)
• F. Signed certification

Providers are responsible for ensuring all information is accurate and current.

5. Secure Submission Process

Tax information must be submitted through Village Haven's secure onboarding or tax portal.

For security reasons:

• A. Do not email completed W-9 forms unless specifically instructed through a secure encrypted channel.
• B. Do not send SSNs through standard email.

Village Haven implements reasonable administrative, technical, and physical safeguards to protect tax information.

Tax information is handled in accordance with our Privacy Notice.

6. IRS Reporting

Village Haven or its third-party payment processor may issue IRS information returns as required by law.

Depending on payout structure:

• A. Form 1099-NEC may be issued for nonemployee compensation; or
• B. Form 1099-K may be issued by our payment processor (e.g., Stripe) if applicable.

Reportable thresholds are determined by IRS rules in effect for the applicable tax year.

Providers are responsible for reporting all taxable income, regardless of whether a 1099 form is issued.

7. Backup Withholding

Federal law may require backup withholding (currently 24%) if:

• A. A Provider fails to furnish a valid TIN;
• B. The IRS notifies Village Haven of a TIN mismatch;
• C. The Provider fails to certify tax status; or
• D. The IRS otherwise mandates withholding.

If backup withholding applies:

• A. Village Haven may withhold the required percentage from payouts;
• B. Withheld amounts will be remitted to the IRS as required by law.

8. Foreign Providers

Non-U.S. Providers must submit the appropriate IRS Form:

• A. Form W-8BEN (individuals); or
• B. Form W-8BEN-E (entities).

Failure to provide proper documentation may result in mandatory withholding under U.S. tax law.

Additional documentation may be required depending on jurisdiction.

9. Record Retention

Village Haven retains tax documentation for at least four (4) years following the later of:

• A. The date the related tax return was filed; or
• B. The date the related income was reported.

Longer retention may apply where required by law or audit obligations.

10. Changes to Tax Status

Providers must promptly update tax information if:

• A. Legal name changes;
• B. Business entity changes;
• C. Tax classification changes;
• D. SSN/EIN changes;
• E. IRS notifies Provider of TIN mismatch.

Failure to update tax information may result in payout suspension.

11. No Tax Advice

Village Haven does not provide tax, accounting, or legal advice.

Providers are encouraged to consult a qualified tax professional regarding:

• A. Self-employment taxes
• B. State and local obligations
• C. Estimated quarterly payments
• D. Deductibility of expenses

12. Contact

Tax documentation inquiries:

Email: hello@villagehaven.org

For general support, use in-app support or contact information provided in the Independent Contractor Agreement.