A W-9 is one of the most common IRS forms freelancers and independent contractors encounter. When a business pays you $600 or more in a year, they need your taxpayer ID number to issue you a 1099. The W-9 is how you give it to them. You don’t file it with the IRS — you hand it to the requester.
What the W-9 Is (and Isn’t)
The W-9 collects two things: your name and taxpayer ID (SSN or EIN). That’s it. The business uses this to:
- Send you a 1099 form at the end of the year (showing what they paid you)
- Report that payment to the IRS
The W-9 itself is never sent to the IRS. It stays with the business.
W-9 vs W-4: A W-4 is for employees and determines payroll withholding. A W-9 is for independent contractors, vendors, and other non-employees. If you’re an employee, your employer should have you fill out a W-4, not a W-9.
Who Requests a W-9
A business or individual must request a W-9 before making payments that may need to be reported on a 1099:
| Situation | 1099 Form Used |
|---|---|
| Freelance/contractor payments ($600+) | 1099-NEC |
| Rent payments ($600+) | 1099-MISC |
| Interest and dividends | 1099-INT / 1099-DIV |
| Proceeds from real estate sales | 1099-S |
| Royalties ($10+) | 1099-MISC |
| Attorney fees ($600+) | 1099-NEC |
| Cancellation of debt | 1099-C |
How to Complete Form W-9 Line by Line
Line 1 — Name: Your name as it appears on your tax return. For individuals: your legal name. For a sole proprietorship with a DBA, put your legal name on Line 1.
Line 2 — Business name (if different): Your DBA, trade name, or disregarded entity name. This line is optional for sole proprietors but useful so the requester can match their records.
Line 3 — Federal tax classification: Check the box that applies:
- Individual/sole proprietor or single-member LLC
- C corporation
- S corporation
- Partnership
- Trust/estate
- LLC (and specify: C, S, or P for partnership taxation)
Line 4 — Exemptions: Most individuals and small businesses leave this blank. Certain payees are exempt from backup withholding (corporations on most payments) or FATCA reporting. Leave blank unless you know you qualify.
Line 5 — Address: Your address where you want correspondence sent.
Line 6 — City, state, ZIP: Complete address.
Line 7 — Account numbers: Optional. The requester may want specific account numbers for their records.
Part I — Taxpayer Identification Number: Enter your SSN or EIN.
| Entity Type | Which TIN to Use |
|---|---|
| Individual / sole proprietor (no EIN) | Social Security Number |
| Individual / sole proprietor with EIN | Either SSN or EIN |
| Single-member LLC (no election) | Owner’s SSN or the LLC’s EIN |
| Multi-member LLC (partnership) | LLC’s EIN |
| S-corp, C-corp, partnership | Entity’s EIN |
Part II — Certification: Sign and date. By signing, you certify:
- The TIN you provided is correct
- You are not subject to backup withholding (unless you check the box indicating you are)
- You are a US person (citizen, resident alien, or US entity)
- FATCA exemption codes are accurate (if applicable)
Backup Withholding
If you fail to provide a correct TIN to a requester, the requester must withhold 24% of payments and remit it to the IRS. This is backup withholding.
You are also subject to backup withholding if:
- The IRS notified you that you underreported interest or dividends
- You failed to certify you are not subject to backup withholding when required
When you sign a W-9, you certify you are not subject to backup withholding — unless you have received an IRS notice that you are. If you have received such a notice, cross out item 2 in Part II.
Security Warning: Verify Before Sending
W-9 phishing is common. Fraudsters send fake payment requests and ask for a W-9 to steal your SSN. Before completing a W-9:
- Confirm you have an actual business relationship with the requester
- If unsolicited, call the company directly using a number from their official website
- Send your W-9 through a secure, encrypted channel — not plain email if possible
What Happens After You Submit a W-9
The requester keeps your W-9 on file. In January of the following year, if they paid you $600 or more (or any reportable amount), they send you a 1099. You use the 1099 when filing your tax return. You do not re-submit a W-9 each year unless your information changes (new address, new EIN, name change).
The W-9 certifies your taxpayer identification number to the payer — see tax ID numbers (TIN, EIN, SSN) for the types of IDs and when each applies. Without a valid W-9 on file, payers are required to deduct backup withholding at 24% from your payments. As a freelancer or contractor, you’ll also need to understand your tax obligations at filing time — see the freelancer tax guide for self-employment tax, deductions, and quarterly payments.
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