What the form is for
What is Form W-9 and who needs to fill it out?
Form W-9, titled Request for Taxpayer Identification Number and Certification, is a simple information form. It is not a tax return. The payer (a business, bank, broker, or other entity paying you) uses the information you provide to prepare 1099 forms at year-end, which report how much they paid you to the IRS.
You will typically be asked for a W-9 when you:
- Start freelance or contract work for a new client (they need your TIN for 1099-NEC reporting).
- Open a bank or brokerage account (the institution needs your TIN for 1099-INT or 1099-DIV reporting).
- Receive rental income, royalties, or prizes.
- Win gambling proceeds that require reporting.
- Participate in a real estate transaction that is reportable on 1099-S.
The W-9 stays with the payer. It is never filed with the IRS. Keep a copy for your records.
How do you fill out Form W-9, line by line?
The current version is Form W-9 (Rev. June 2026). Here is what each section requires:
Line 1 — Name
Enter the name shown on your tax return. For individuals, this is your legal first and last name as it appears on your Social Security card. For a business entity (corporation, partnership, trust), enter the entity's legal name. This name must match the TIN you enter in Part I. A mismatch triggers a B notice and potential backup withholding.
Line 2 — Business name / disregarded entity name (optional)
If you operate under a business name, trade name, or DBA that differs from the name on line 1, enter it here. For a single-member LLC that is disregarded for tax purposes, enter the LLC name on line 2 and your personal name on line 1 (or the LLC's name on line 1 if the LLC has its own EIN). This line is optional — leave it blank if your business name is the same as your personal name.
Line 3 — Federal tax classification
Check the box that matches your entity type for federal tax purposes. The options are:
| Entity type | Which TIN to use | Key note |
|---|---|---|
| Individual / Sole proprietor | SSN or EIN | Most freelancers and independent contractors check this box |
| C corporation | EIN | Includes Inc., Corp., and LLCs that elected C-corp treatment |
| S corporation | EIN | Elected S-corp status via Form 2553 |
| Partnership | EIN | Includes multi-member LLCs taxed as partnerships |
| Trust / Estate | EIN | Uses the trust or estate EIN, not the trustee's SSN |
| LLC (enter tax classification) | Varies | Check the LLC box and enter C, S, or P for the tax election |
Line 4 — Exemptions (if applicable)
Most individuals leave this blank. Exempt payee codes and FATCA exemption codes apply only to certain entities (corporations, tax-exempt organizations, government entities). If you are an individual freelancer or contractor, skip this line entirely.
Lines 5 & 6 — Address
Enter the address where you want to receive 1099 forms and correspondence from this payer. A P.O. box is acceptable. Make sure this matches the address the IRS has on file for your TIN to avoid mail issues.
Line 7 — Account numbers (optional)
The requester may ask you to list account numbers here for their internal tracking. This is optional and only relevant when the payer manages multiple accounts for you.
Part I — Taxpayer Identification Number (TIN)
Enter your Social Security Number (SSN) or Employer Identification Number (EIN). The TIN must match the name on line 1. For individuals and sole proprietors, either SSN or EIN works. For all other entities, use the entity's EIN.
If you do not have a TIN, you can apply for an SSN using Form SS-5 from the Social Security Administration or apply for an EIN at irs.gov. While waiting, write "Applied For" in Part I and make arrangements with the payer. However, the payer may still be required to begin backup withholding until a TIN is provided.
Part II — Certification
You sign and date the form, certifying four things:
- The TIN you provided is correct (or you are waiting for one to be issued).
- You are not subject to backup withholding (unless you crossed out item 2 because the IRS told you that you are).
- You are a U.S. citizen, U.S. resident alien, or certain other U.S. person.
- Any FATCA code you entered is correct.
If you are currently subject to backup withholding under the BWH-C program (underreported income), you must cross out item 2 before signing. Failing to do so when required is a false certification.
Practical guidance
What are the most common W-9 mistakes?
These errors are responsible for the vast majority of TIN mismatches and B notices:
- Name mismatch with the SSA. If you recently changed your name (marriage, divorce, legal name change), the name on your W-9 must match what the SSA has on file, not just your driver's license. Update the SSA first using Form SS-5, then submit a corrected W-9.
- Wrong entity type for LLCs. As noted above, single-member LLC owners routinely check the LLC box instead of Individual/Sole proprietor, causing classification confusion.
- Transposed TIN digits. A single transposed digit means the IRS cannot match your TIN. Double-check before submitting.
- Using a business EIN with a personal name on line 1. If line 1 has your personal name, use your SSN (or the EIN associated with your sole proprietorship under your name). If line 1 has a corporation or partnership name, use that entity's EIN.
- Not crossing out item 2 when required. If you received a C notice from the IRS about underreported income, you are required to cross out the backup withholding certification. Signing without crossing it out is a false statement.
When should you refuse to fill out a W-9?
You should provide a W-9 when a legitimate payer requests one for tax reporting purposes. However, be cautious in these situations:
- Phishing scams. The IRS never requests a W-9 by email. If you receive an unsolicited email asking for a W-9, verify the request through a separate channel before responding.
- No payment relationship. If someone asks for a W-9 but has no reason to pay you anything, question why they need it. The form contains your SSN, which is sensitive personal information.
- Employment situations. If you are being hired as an employee (not a contractor), the correct form is a W-4, not a W-9. A request for a W-9 from an employer may signal misclassification.
How does the W-9 connect to 1099 reporting and your taxes?
The W-9 is the first link in a reporting chain. Here is how it works:
- You provide your TIN to a payer via Form W-9.
- The payer uses that TIN to prepare a 1099 form (1099-NEC for services, 1099-MISC for rents/royalties, 1099-INT for interest, etc.) at year-end.
- The payer files the 1099 with the IRS and sends you a copy by January 31.
- You report the income on your tax return. The IRS matches the 1099 to your return using the TIN.
If the TIN on your W-9 does not match the name on file with the IRS, the matching fails, a B notice is generated, and backup withholding may begin. If you never provided a W-9 at all, the payer may have been withholding 24% from your payments all along.
For a deeper look at how 1099 income compares to W-2 income in terms of taxes and take-home pay, see our dedicated calculator.
Questions
Form W-9 FAQ
What is the purpose of Form W-9?
Form W-9, Request for Taxpayer Identification Number and Certification, is used by payers to collect your legal name, address, taxpayer identification number (SSN or EIN), and federal tax classification. The payer needs this information to prepare 1099 forms that report payments made to you during the year. The W-9 is never filed with the IRS. It stays with the payer who requested it.
Should I use my SSN or EIN on Form W-9?
If you are a sole proprietor or single-member LLC with no employees and no excise tax liability, you can use either your SSN or your EIN. If you have a multi-member LLC, partnership, corporation, or other business entity, use the entity's EIN. The critical rule is that the TIN on the W-9 must match the name on line 1. If you enter your personal name on line 1, use your SSN. If you enter a business name on line 1, use the business EIN.
What happens if I refuse to fill out a W-9?
If you refuse to provide a completed W-9, the payer is required to begin backup withholding at 24% from your payments. They may also refuse to do business with you. Additionally, the IRS can impose a $50 penalty per failure to furnish a correct TIN, unless the failure is due to reasonable cause.
Does the W-9 get sent to the IRS?
No. Form W-9 is kept by the payer who requested it. It is not filed with the IRS. The payer uses the information from your W-9 to complete 1099 forms, which are then filed with the IRS and sent to you. You should keep a copy of every W-9 you submit for your own records.
How often do I need to submit a new W-9?
There is no annual renewal requirement. Once you submit a W-9 to a payer, it remains valid until your information changes. You must submit a new W-9 if your name changes, your TIN changes, your entity type changes, or if the payer sends you a B notice requesting updated information due to a TIN mismatch.
Is Form W-9 the same as Form W-4?
No. Form W-4 is for employees and tells an employer how much federal income tax to withhold from wages. Form W-9 is for independent contractors and other non-employee payees, and provides the payer with your TIN for 1099 reporting. If you receive a W-2, you filled out a W-4. If you receive a 1099, you likely filled out a W-9.
- Sources: IRS Form W-9 (Rev. June 2026) · IRS Instructions for Requester of Form W-9 · IRS Topic No. 307 (Backup Withholding) · IRS Publication 505 (2026).
- 🔄 Last updated August 4, 2026 · Tax year 2026
← Back to the full salary calculator · Related: Backup withholding rules · Independent contractor vs employee test · 1099-NEC tax calculator · 1099 vs W-2 calculator · Self-employment tax guide
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