A payout may go when the payee had a W-9 on file as of the pay date, its name and TIN had matched by then, and the year-to-date total is classified against the threshold for that year. Docket reads the payout file and says what may go. It never moves the money — the rail does, from the list below.
Docket records that a TIN matched — when, and by which method — and where the W-9 itself is held. It never holds the number. There is no field for one, because a list of names beside their Social Security numbers is the one file in this business worse to lose than the money.
Each file your payout system writes, read as it is: account, pay date, amount, rail. A file marked already went is recorded rather than refused — refusing money that has left would only push it off the books, which is what this program exists to stop. It is counted, loudly, under Exposure.
Every payout that already went, asked what the gate asks now: was there a W-9 and a matched TIN on the day the money went? A payee documented today and not in June is June's problem, and “we have it now” has never once been a defence.
Money paid through a card network or a third-party settlement organisation is reported by that organisation on a 1099-K, and not on your 1099-NEC. A draft that totals everything you paid puts the same dollar on both forms. Docket derives the 1099-NEC figure from each payout and the rail it went on, and sets it beside what your 1099 vendor drafted.
Whether a rail settles through a third-party network is your processor's answer, not ours.
When the IRS says a name and TIN you reported do not match (a CP2100 or CP2100A), you send the payee a B-notice within 15 business days, and if nothing comes back you withhold 24% from the 30th. Docket works out the dates, computes the amount, and refuses a payout that does not carry it. It does not deposit it. That money, like the rest, is not ours to touch.