But again...it isn't the OP's problem.Yeah but for tax purposes a landscape install is not a maintenance or repair item. It’s a capital improvement, so if it were deductible it would have to be spread out over 15 years. Sure, he can deduct it but if the IRS audits him he is going to get penalized for it. If you could just deduct the entire expense for landscaping at once, all sorts of people would be setting up a “home office” to install tax deductible patios, decks, landscaping, pools etc lol.
The exception is if this is a rental property or he is in the business of flipping houses.
I have had people send them to me at all times of the year before and after I've been paid. It's not something to be scared of. Get an EIN if your not willing to give out your SS#.In my experience they have sent the w9 before we started the work, but I have only gotten requested on commercial jobs and I don’t do many commercial jobs myself.