# Chasing sub paperwork: COIs, W-9s and lien waivers for small GCs

By James Grokman, CEO, TapeAndFloat · 2026-10-25 · Canonical: https://gc.tapeandfloat.com/guides/sub-paperwork-coi-lien-waivers.html

**Sub paperwork is the set of documents a GC collects before paying a subcontractor: insurance certificate (COI), W-9, signed agreement and lien waivers. In Texas, lien waivers on private projects must use the statutory forms in Property Code [§ 53.284](https://statutes.capitol.texas.gov/Docs/PR/htm/PR.53.htm) to be enforceable, so a homemade waiver may not protect you.**
**Not legal advice.** General information for small-office staff, current as of October 25, 2026. Texas statutes are cited as examples; your state and your contracts control the details.

## The minimum file for each sub

- Signed subcontract or work agreement.
- W-9 (needed for year-end 1099s).
- Certificate of insurance showing general liability and, if they have employees, workers' comp, with your company as certificate holder and the expiration date.
- Lien waiver for each payment: conditional with the pay request, unconditional after the money clears.

## Collect before the first payment

Make "no COI and W-9, no first check" a rule and tell subs at hiring. It is much easier to collect when the sub wants to get paid.

## Track expiration dates

COIs expire, often mid-job. Keep one row per sub with the policy end date and ask for a renewal 30 days before. An expired COI is easy to miss when it arrives as a PDF attachment in a long email thread.

## Match waivers to payments

For each payment, record the amount, the conditional waiver received with the request, and the unconditional waiver after payment. If you are paid by a lender on draws, they will often ask for these too.

## Where an assistant helps

TapeAndFloat reads the COIs and waivers subs email you, logs the expiration dates and amounts in your Sheet, and drafts the "please send your renewed certificate" email before it lapses.

**Free 60-day pilot:** forward your job emails to the assistant, keep working in your own Sheet, and get a short daily list of what is slipping. No new app, no card. [Request a pilot spot](../#pilot).

## Frequently asked questions

### What is a certificate of insurance (COI)?

A one-page summary from a sub's insurer showing their coverage types, limits and policy dates. It shows coverage existed on that date; your contract sets the limits you require.

### What is the difference between conditional and unconditional lien waivers?

A conditional waiver only takes effect once the payment actually clears; an unconditional waiver takes effect when signed. Collect conditional with the pay request and unconditional after payment.

### Do I need a W-9 from every subcontractor?

Generally yes for US vendors you pay for services, since it gives you the taxpayer ID needed for 1099 reporting. Ask your tax preparer about your case.

### Can TapeAndFloat chase subs for documents?

It drafts the request emails and tracks what came in; you approve before anything is sent.