Do I Keep The W-9 forms of my independent contractors?

I should be getting some new affiliates soon, and I was wondering, when they send their w-9 form to me, do I keep it on file, and than give it to the IRS? Or do I keep it on file for my own records, and never give it to the IRS? Please Help!

Public Comments

1. You keep it on file. If IRS detects a problem, they will ask for it. Always keep a copy.
2. You keep them for your records. You will need them in case of an audit but otherwise nobody will ever need to see them.