SMART Supplier W-9s

With the increasing amount of fraud, and additional requirements being placed on the Office of Accounts and Reports (OAR) when filing forms 1099 effective for Calendar Year 2026, a change in procedure is being made to require W-9s to be attached in SMART with any new supplier records at the time the record is added/approved.  By doing so, OAR will have the information required to validate any Internal Revenue Service (IRS) Tax Identification Number (TIN) matching variances, and also quickly respond to any request from the statewide auditors. 

Effective this calendar year, when OAR files Forms 1099 for the State of Kansas, TIN matching will occur as the records are loaded to the IRS. Consequently, the ability to immediately respond to any questions becomes more urgent and documentation must be provided quickly to meet critical federal deadlines. 

The SMART Supplier Team will also be reviewing older supplier records associated with SMART payments in the current calendar year to identify records missing the W-9 attachment.  For any supplier records identified without a W-9, a Kansas Service Desk ticket will be opened by the SMART Supplier Team to the agency who has paid the supplier most recently, requesting that a W-9 from the supplier be added to the record as soon as possible.

Thank you, 
   The SMART Team