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Resources & Information
Minimum Wage in Flagstaff, AZ
As of January 1, 2025, the minimum wage in Flagstaff, Arizona is $17.85 per hour and $16.85 per hour for tipped employees. This is higher than both the state and federal minimum wages. Employers in Flagstaff must comply with this local ordinance unless specifically exempt.
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New Hire Forms
When onboarding new employees, the following forms are typically required:
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W-4 – Federal Withholding Form
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A-4 Sate Withholding Form
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I-9 – Employment Eligibility Verification
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Direct Deposit Authorization Form
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Employee Information Form
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ACA – Marketplace Health Insurance Form
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Subcontractor Information
Subcontractors are independent contractors, not employees, and must complete a Form W-9 before receiving payment. This form provides your business with the subcontractor’s Taxpayer Identification Number (TIN) and certifies their tax status (e.g., sole proprietor, partnership, corporation).
What is Form W-9?
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A document provided by the IRS used to collect:
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Name
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Business name
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Address
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Tax classification
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TIN (usually a Social Security Number or Employer Identification Number)
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Why is a W-9 important?
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It ensures your business reports payments correctly to the IRS.
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It determines whether or not you need to issue a Form 1099-NEC.
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It protects your business from backup withholding penalties if the contractor fails to report income.
Always collect a W-9 before issuing any payment to a subcontractor.
1099 Information for Subcontractors
If you pay an independent contractor or subcontractor $600 or more in a calendar year for services rendered, you are required to file Form 1099-NEC and provide a copy to both the contractor and the IRS by January 31.
Who needs a 1099-NEC?
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Individuals or businesses not classified as corporations (except for attorneys).
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Contractors who provided services, not products or materials.
What happens if you don’t file?
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You may face IRS penalties for failing to file or report.
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Not issuing a 1099 when required may result in backup withholding responsibilities.
How the W-9 and 1099 work together:
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The W-9 gives you the information (name, TIN, classification) you need to fill out the 1099-NEC.
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Keep W-9s on file for at least four years in case of an audit.