The acceptance of a payment by the payee extinguishes a debt or other obligation. Another purpose of Form W-9 is to help the payee avoid backup withholding. The second purpose is to help the payee avoid backup withholding. In English and U.S. law, payment is consensual, requiring acceptance from both payee and payer. A copy must be provided to the employee or other payee. Both the drawer and payee may be natural persons or legal entities. The first payee for child support depends on the current welfare status of the payee. A copy of the information return is also sent directly to the payee.