I did some contract work back in April of 2011. The work was done via online and I was never asked to fill out any tax forms of any kind. After the work was done they sent me a payment via check and that was the last I heard from that company. Yesterday I received an email from them stating they had no W9 on file from me and requested that I fill it out and send it back to them so they can issue a 1099 for their tax reporting. Shouldn't they have asked for this before now, like way back when they first hired me for the contract work? The contract work was for less than 2,000. what happens if I choose not to send them back the W9 and simply ignore their email? I already sent in my taxes and had completely forgotten about that income. If I failed to respond, can they submit a 1099 from me when they don't have my W9, and can the IRS come after me, or is it the mistake on the part of the contract firm?