What Is Form W-9? Trusted IRS Guide for Taxpayers

IRS Form W-9, officially titled “Request for Taxpayer Identification Number and Certification,” is a document used to provide your Taxpayer Identification Number (TIN) to a person or entity that will report payments made to you to the IRS.

Typically, the W-9 is used when:

You’re working as a freelancer, contractor, or vendor
A business needs to issue you a Form 1099-NEC, 1099-MISC, or 1099-INT
A financial institution needs your information for reporting income like interest or dividends

Important: You do not send the W-9 to the IRS. You provide it only to the requester (the business or individual who will pay you or report your earnings).

Highlights of Content

Uses of Form W-9

The W-9 form is requested for a variety of IRS information reporting purposes. Common uses include:

1. Independent Contractors & Freelancers

Businesses request W-9s from contractors and freelancers to collect the necessary information (name, TIN, address) for preparing Form 1099-NEC.

Example:
Sarah, a freelance graphic designer, earns $3,000 from a company. They request a W-9 before issuing payment so they can file a 1099-NEC.

2. Vendor Payments

Service providers, consultants, and vendors may be asked to complete a W-9 to be added to a business’s payment system.

3. Bank and Investment Accounts

Banks use the W-9 to obtain information to report interest income (1099-INT) or dividends (1099-DIV) to the IRS.

4. Real Estate Transactions

Settlement agents may ask sellers or landlords to complete a W-9 for tax reporting purposes (such as Form 1099-S).

5. Debt Cancellations and Broker Transactions

Used to report forgiven debts (via 1099-C) or stock sales (via 1099-B), where the identity and TIN of the payee must be reported.

How to Fill Out Form W-9 – Line by Line

Let’s go through the form step by step so you know exactly how to complete each part.

Part I: Identification Details

Line 1 – Name

Enter your full legal name as it appears on your tax return.

Example: If your tax return lists you as “Jennifer L. Watson,” use that full name here.

Line 2 – Business Name / Disregarded Entity Name

If you’re doing business under another name (e.g., an LLC or a sole proprietorship), enter it here.

Example:
Name: Jennifer L. Watson
Business Name: Watson Writing Services LLC

Line 3 – Federal Tax Classification

Check the box that corresponds to how you file taxes:

Individual / Sole Proprietor
C Corporation
S Corporation
Partnership
Trust / Estate
LLC (enter the appropriate classification: “C”, “S”, or “P”)

Note: Single-member LLCs treated as sole proprietors usually check “Individual/Sole Proprietor.”

Line 4 – Exemptions

Only fill this out if:

You are exempt from backup withholding (e.g., a corporation, certain entities)
You are subject to FATCA reporting

Most individuals and small businesses leave this blank.

Lines 5 & 6 – Address

Enter the mailing address where you want to receive your 1099 form or any correspondence.

Line 7 – Account Numbers (Optional)

Use this only if the payer requests it for account identification purposes.

Part II: Taxpayer Identification Number (TIN)

Provide one of the following:

Your SSN if you’re an individual or sole proprietor
Your EIN if you’re a business or other entity

Example:

Freelancers usually enter their SSN
LLCs and corporations usually enter their EIN

Part III: Certification

Sign and date the form. By doing this, you confirm that:

The TIN you provided is correct
You are not subject to backup withholding (unless checked)
You are a U.S. citizen or U.S. person
The FATCA code, if any, is accurate

EIN vs. TIN – What’s the Difference?

TIN (Taxpayer Identification Number) is a general term that includes:
- SSN – for individuals
- EIN – for businesses
- ITIN – for resident/nonresident aliens
EIN (Employer Identification Number) is a type of TIN used by businesses.

Tip: Freelancers can apply for an EIN to avoid using their SSN on every W-9.

Who Must Complete a W-9?

You must complete a W-9 if:

You are a U.S. person (citizen or resident)
You are receiving nonemployee income
You’re paid for services, rent, royalties, or other 1099-reportable activities
You are a financial account holder, or involved in real estate transactions

Do I Need to File W-9 With the IRS?

No. You do not file W-9 with the IRS.

Instead:

You fill it out and return it to the person or organization requesting it
That person uses it to issue your 1099 form at year-end
You do not need to send a copy to the IRS

Example:
If you’re a contractor hired by a software company, they’ll request a W-9 from you before paying you. You send the form back to them, not the IRS.

Returning Form W-9

How to submit it safely:

Use secure file transfer or encrypted email
Never upload it to public sites or send via unsecured messages

Important: Keep a copy for your records. You may need to update it if your name, address, or TIN changes.

What Happens If You Don’t Provide Form W-9?

If you fail to submit a valid W-9:

The payer must withhold 24% of your payments and send it to the IRS (this is called backup withholding)
You may experience delayed or canceled payments
The payer may issue a B Notice from the IRS if your TIN is incorrect or missing
You risk audit triggers or penalties

Example:
You invoice a client $1,000, but haven’t submitted your W-9. They must withhold $240 and only pay you $760. The $240 goes to the IRS.

What Is Backup Withholding?

Backup withholding is a federal tax withheld from payments made to you when:

You don’t submit a valid TIN
Your TIN doesn’t match IRS records
The IRS has notified the payer to begin withholding

The backup withholding rate is 24%.

When it applies:

1099-NEC contractor payments
1099-INT bank interest
1099-DIV dividends
1099-B broker sales

W-9 vs. W-4: What’s the Difference?

Here is the difference between Form W-9 and Form W-4.

Feature	W-9	W-4
Used By	Freelancers, vendors	Employees
Purpose	Provide TIN for 1099 reporting	Calculate income tax withholding
Filed With IRS?	No	No
Leads To	Form 1099	Form W-2

Is a W-9 Used for Self-Employed Individuals?

Yes. Self-employed individuals must provide a W-9 when:

A client plans to pay them $600 or more during the year
The payer needs their TIN for 1099 reporting

Tip: Always submit a W-9 before starting a contract or project to avoid delays in payment.

What Is FATCA Reporting?

FATCA (Foreign Account Tax Compliance Act) applies to U.S. persons with financial accounts overseas. On Form W-9:

Most people leave the FATCA section blank
Only complete it if the form is requested by a foreign financial institution

W-9 vs. 1099: What’s the Difference?

Form	Who Completes It	Who Files It with IRS	Used For
W-9	You (freelancer/vendor)	Not filed with IRS	Giving your TIN to the requester
1099	The client or payer	Yes — filed with IRS	Reporting payments made to you