Hi @Anonymous
I'm Mattie from Shared Economy CPA.
When you begin contracting, you may be required to file a W-9 tax form. The W-9 tax form is used by the various companies (e.g. Uber, Airbnb, etc.) to issue you your 1099 Form. It is usually generated by Airbnb and the income listed on this report is sent to the IRS through the 1099 Form. The W-9 is identification information about the contractor (you in this case). You can use your personal information and you do not need a formal legal entity (e.g. LLC/S-Corp) to file a W-9 tax form.
This is also important for a business to have this documentation as it will be substantive proof that the contractor was paid and the business will be able to deduct the independent contractor's expenses as a reasonable business expense.