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Vendor and Provider Payments

 

 

Substitute Form W-9 and Form 1099 Information

A completed Substitute Form W-9 is required from any entity that receives a payment from the State of Florida that is a vendor type payment or may be subject to Form 1099 reporting. The Department of Financial Services (DFS) must have the correct Taxpayer Identification Number (TIN) and other related information in order to report accurate tax information to the Internal Revenue Service and determine if a vendor should receive a Form 1099.

Vendor Tax Reporting

The Internal Revenue Service requires the Department of Financial Services (DFS) to file a Form-1099 for vendors who receive certain types of payments from the State of Florida. DFS sends these forms to vendors by January 31 of each year. In order to report accurate information on the Form-1099, DFS is required to collect a Form W-9 from each vendor. Agencies are required to verify that a vendor has a Florida Substitute Form W-9 on file with DFS prior to conducting business with the vendor.

Agencies can use the FLAIR Information Warehouse to verify if a vendor has a Florida Substitute Form W-9 on file.

Agencies must complete Form 1099 Correction Request, DFS Form DFS-A1-2086, to request a correction to a State of Florida issued Form 1099. The Bureau of Vendor Relations will return all update requests not submitted on the Form 1099 Correction Request.

 
Substitute Form
W-9

Use the DFS Substitute Form W-9 Verification website to submit your Substitute Form W-9 electronically.

Click Here
 
Online Substitute Form W-9 Instructions
Vendor Form W-9 Web Training Video
 
 

The following are exempt from the edit:

  • Transactions to foreign vendors (Vendors with a “Y” in the Foreign Indicator in the FLAIR Statewide Vendor File)
  • Transactions to vendors with a Vendor ID Indicator (Prefix) of “E” (vendors on the FLAIR Employee Vendor File)
  • Purchasing Card Transactions
  • Journal Transfers
All 1099 reportable object codes and other vendor-type object codes are subject to the edit.
The object codes subject to the W-9 edit can be found on the  Statewide Object Code List
All agencies should complete a Florida Substitute Form W-9. Some agencies issue Direct Orders and warrants to other agencies under certain circumstances, and such transactions may be subject to the W-9 edit. Agencies can avoid delays by ensuring a Substitute FormW-9 has been filed.

Agencies will be unable to create an encumbered MFMP purchase order to a vendor without a verified W-9. When the final agency approver approves an encumbered requisition, MFMP sends an encumbrance transaction to FLAIR. If the vendor does not have a verified W-9 on file, the transaction will fail FLAIR Integration and the requisition will go into “Denied” status. At this time, the requester has the option to withdraw the requisition and resubmit it once the vendor has a verified W-9 on file. 

Agencies will be able to create an unencumbered MFMP purchase order to a vendor without a verified W-9 on file. However, FLAIR will prohibit the disbursement transaction for the vendor until the vendor has a verified W-9 on file.

MFMP disbursements (Invoice Reconciliations or IRs) will fail FLAIR Integration unless the vendor has a verified W-9 on file.

MFMP displays the FLAIR W-9 error messages at the Split Accounting level.
FLAIR will immediately display an error message when an agency attempts to establish an encumbrance or payable, or complete a disbursement transaction to a vendor without a verified W-9 on file. Error messages are provided in Question #8 below.
Section 215.422(3)(b), Florida Statutes, states that the nonsubmittal of the appropriate federal taxpayer identification documentation to the Department of Financial Services by the vendor will be deemed an error on the part of the vendor, and the vendor will be required to submit the appropriate federal taxpayer documentation in order to remedy the error. Therefore, if a vendor submits an invoice for payment and does not have a verified W-9 on file, the agency should document the error and indicate on the invoice the date the W-9 was verified in FLAIR. This may affect the transaction date entered in FLAIR when processing the invoice. Agencies may use the W-9 Update Date field to determine when the W-9 was verified. Vendors should not receive prompt payment interest if the payment of their invoice is delayed solely due to their error in not filing their W-9.
Code
Error Message
Resolutions
088K INVALID VENDOR – W9 PENDING IRS TIN MATCHING

Description: The vendor has submitted a W-9 to DFS, but the verification is pending a response from the IRS.

Resolution: Verification can take 3 to 5 business days. Check the Statewide Vendor File daily for a W-9 indicator update
088J INVALID VENDOR – NO W9 ON FILE

Description: The vendor has not submitted a W-9 under the Vendor ID (TIN) on the transaction.

Resolution: Double check vendor number. If the vendor number is correct in the SWVF, direct the vendor to the W-9 website to complete the Florida Substitute Form W-9 electronically for that TIN
088L

INVALID VENDOR – W9 FAILED IRS TIN MATCHING

Description: The vendor has submitted a W-9, but the TIN or Name provided by the vendor does not match the IRS’ records.

Resolution: Contact vendor and inform vendor to correct their W-9

 

Ask the vendor for the Taxpayer Identification Number (TIN) they used to submit their W-9. The most common causes for this situation are as follows:

  1. The vendor has registered and submitted a W-9 with a different TIN than the TIN used in the Statewide Vendor File (i.e., the State has been paying the vendor under an incorrect TIN).
  2. The vendor has registered and submitted a W-9 for only one of the TINs listed in the Statewide Vendor File. Larger companies can have multiple TINs in some cases, and vendors generally are not aware of which TINs are in our Statewide Vendor File. They believe they have complied with our requirements, but they do not realize that they need to file a separate W-9 for each valid TIN used in our Statewide Vendor File. Agencies may also discover that they need to change the transaction to a correct TIN if the agency has historically paid to an erroneous TIN.

 If an agency needs to verify that a vendor has submitted a valid W-9 to DFS and they cannot find the record in the Statewide Vendor File, they should contact the Vendor Management Section at DFS

If the vendor is added through MFMP, the W-9 indicator will be updated after the nightly process has been completed. If the vendor is added to the Statewide Vendor File by an agency, the W-9 indicator will be updated in real-time.
When an agency attempts to process a disbursement transaction on the encumbrance or payable, FLAIR will edit the TIN used on the transaction. If the TIN does not have a valid Substitute Form W-9 associated with it, the transaction will fail. Agencies will need to correct the encumbrance or payable with the correct Vendor ID (TIN) that has a verified Substitute Form W-9.
Agencies should check the W-9 Indicator in the Statewide Vendor File. This indicator displays the most current information on the W-9 status.
Y - W-9 on file, Passed IRS TIN matching 
P - W-9 on file, Pending IRS TIN matching 
N - W-9 not on file
F - W-9 on file, Failed IRS TIN matching

Note: The only code in the W-9 Indicator field that will allow a transaction to continue processing is a “Y”.

Vendors and agencies can complete the Substitute Form W-9 online at https://flvendor.myfloridacfo.com.

Vendor Management Section

(850) 413-5519

FLW9@myfloridacfo.com

 

Vendor Payments

DFS requests that state agencies encourage vendors to participate in Direct Deposit. With Direct Deposit, a customer’s funds are available when the financial institution opens for business on the payment date.

Complete the Direct Deposit Authorization Form with original signatures and a copy of the current government issued, photographic identification from the authorized signer, then mail it to the Direct Deposit Section as directed on the form. Faxed or emailed forms will not be accepted.

Agencies may not withhold payment if a vendor is not set up for direct deposit.

Duplicate Warrant Information

Vendors may request a duplicate warrant, or initiate a forgery investigation, through the paying agency by completing one of the following forms.

 
 

Direct Deposit (EFT)

With Direct Deposit, your money will be available to you when your financial institution opens for business on the payment date. Banks, savings and loan associations, and credit unions are eligible to accept such deposits.

There can be only one financial institution's account information on file for one federal tax identification number (SSN or FEIN). Payments cannot be sent to two or more financial institutions.

 

If you are a State employee, you can set up direct deposit through People First at http://peoplefirst.myflorida.com

If you are Florida Retirement System (FRS) benefits recipient, you can set up direct deposit through the FRS portal at https://frs.fl.gov/#/login 

If you are a vendor, fill out and mail a copy of the Vendor Direct Deposit Authorization form to the Direct Deposit Section.

The form is available here: Vendor Direct Deposit Authorization

Yes, fill out section 1 of the Vendor Direct Deposit Authorization form with your name and contact information. If you leave it blank, the form will be returned to you without processing.
Payments can only be issued to one bank account per federal tax identification number (SSN or FEIN).

Your money will be available to you when your financial institution opens for business on the payment date. To look up the payment date, you can go to the vendor payment history website. For help using the website, instructions can be found here.

If you cannot find information about the payment, contact the agency that pays you for more information.

To look up details about payments you have received, you can go to the vendor payment history website. If you need help using the website, you can look up instructions here.

If you have additional questions about the payment, contact the phone number provided with the payment information.

 
 

Wage Garnishment Recipients

Collection recipients may go to the State of Florida Collections website to make inquiries into payments made to them by employees of the State of Florida. Collection recipients are those who receive monies deducted from a State of Florida employee's wages.

The types of orders treated as collections are:

  • court ordered support
  • wage garnishments
  • student loans
  • bankruptcies

Vendor Training

Online training is available to assist you in learning about your responsibilities for filing the Florida Form Substitute Form W-9 and complying with the Florida Single Audit Act requirements.

Vendor & Provider Training

Florida Single Audit Act (FSAA)

Vendor Form W-9 Web Training