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W2 vs C2C vs 1099 — what US IT recruiters should put on the packet

September 7, 20266 min readBy Enorexa Recruiter
W2 vs C2C vs 1099 — what US IT recruiters should put on the packet

Hiring managers hire a stack. VMS portals hire an employment type. If the JD says “W2 only” and you format a C2C contractor onto a pretty template, you have not helped anyone. Read the gate before you source.

The three types, in desk language

  • W2 — they are an employee of your agency or the end client’s payroll vendor. Taxes withheld. Often required on enterprise and federal-adjacent reqs.
  • C2C / corp-to-corp — they invoice through their LLC or a vendor. Common on US IT contracts. The corp name is not a fake “current employer.” See C2C resume formatting.
  • 1099 — independent contractor, no corp in the middle. Many accounts treat it like C2C or ban it outright. Do not assume.

What goes on the resume vs the note

  • Resume — legal name, real job dates, real titles. Do not rewrite a C2C person as a W2 employee on paper.
  • Rec note / VMS fields — W2, C2C, or 1099; corp name if required; “open to convert” only if they said so.
  • JD firstanalyze the req. If it says no C2C, pass. A formatted DOCX does not change the policy.

Put the type in the recruiter summary in one clause: “C2C through Priya LLC, open to W2 after 90 days.” Then format onto the client master. The portal will not infer employment type from the Word file.

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W2 vs C2C vs 1099 for US IT recruiters · Enorexa Recruiter