If you establish an affiliate relationship through Collective Voice, we are required by the IRS to report the annual income you receive through the program via a 1099 form. 1099s are provided for US residents only who are filing a US tax return. You will receive a 1099 form from us if you have generated $600 or more in one calendar year. Therefore, we must collect your tax information before making the first payment. We may, in certain circumstances, request the completion of a W-9.