W-9 Form

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What is Form W-9?

Form W-9 (Request for Taxpayer Identification Number and Certification) is an IRS form used to collect a person’s name, address, and taxpayer identification number (TIN) so a payer can correctly report payments to the IRS. The TIN is usually a Social Security Number (SSN) for individuals or an Employer Identification Number (EIN) for businesses. The W-9 is used for U.S. persons (including resident aliens); nonresident aliens should use the appropriate W-8 form.

Key points

  • The W-9 supplies information that payers use to prepare information returns such as Form 1099.
  • It does not itself authorize tax withholding; it’s a certification of identity and TIN.
  • Independent contractors, freelancers, vendors, and other non-employees typically provide a W-9.
  • If a payee does not provide a correct W-9, the payer may be required to withhold taxes at a flat backup withholding rate (24%).
  • Some payees may be exempt from backup withholding or from FATCA reporting; relevant exemption codes appear on the form.

When is a W-9 required?

Provide a W-9 when a payer asks for it to report payments or other taxable transactions, including but not limited to:
* Payments to independent contractors and freelancers (often when payments exceed $600 in a year).
Interest or dividend payments (to support 1099-INT or 1099-DIV reporting).
 Proceeds from real estate transactions, prizes, awards, or other reportable payments.
* When a financial institution or other party needs your TIN to generate tax forms.

Completing the W-9 is required even if no withholding will be taken; it lets the payer document tax reporting correctly.

How to fill out Form W-9 (step-by-step)

  1. Line 1 — Name: Enter your legal name as shown on your tax return.
  2. Line 2 — Business name/disregarded entity: Enter a DBA or business name if different.
  3. Line 3 — Federal tax classification: Check the box that represents your business type (individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC, etc.).
  4. Line 4 — Exemptions: Usually blank. Enter an exempt payee code or FATCA code only if it applies.
  5. Lines 5–6 — Address: Enter the address used on your tax return (street, city, state, ZIP). This is where 1099s and other tax documents may be mailed.
  6. Line 7 (optional) — Requester’s name/account number: Use to identify the requester or your account number with them, if desired.
  7. Part I — TIN: Provide your SSN if an individual/sole proprietor (or EIN if your business uses one). If you’ve applied for an EIN but don’t have it yet, write “Applied for” and obtain the EIN promptly to avoid backup withholding.
  8. Part II — Certification and signature: Sign and date to certify that the TIN is correct, you’re not subject to backup withholding (unless noted), you’re a U.S. person, and any FATCA exemption is accurate. Lying on the form carries penalties.

Backup withholding and penalties

  • Backup withholding: If you fail to provide a correct TIN or the IRS has notified the payer that you are subject to backup withholding, the payer must withhold tax from reportable payments at the statutory backup withholding rate (24%).
  • Penalties: There are penalties for failing to furnish a correct TIN, making false statements, or willfully falsifying certifications. Civil and criminal penalties can apply for misuse or unauthorized disclosure of W-9 information.

Privacy and returning the form

  • Treat the W-9 as sensitive — it contains your TIN and personal information. Deliver it securely: in person, by secure mail, or by encrypted email if electronic transfer is necessary.
  • Only provide a W-9 to parties with a legitimate business reason to request it. Be cautious about unsolicited requests for your TIN.

W-9 vs. W-4

  • W-9: Used by payees (generally non-employees) to give their TIN and certification to payers so the payer can report payments on Form 1099.
  • W-4: Used by employees to tell their employer how much federal income tax to withhold from wages. Employees submit W-4s to their employers; independent contractors submit W-9s to clients.

Quick FAQs

Bottom line

Form W-9 is the standard IRS form for providing your legal name, address, and TIN to a payer so they can report payments properly. It’s primarily used by non-employees such as independent contractors and vendors. Fill it out accurately, return it securely to legitimate requesters, and be aware of backup withholding and penalty rules if you fail to provide correct information.