IRS Form W-9, titled “Request for Taxpayer Identification Number and Certification,” is used in the United States to provide a taxpayer identification number (TIN) to the entity or person that will pay the individual or other entity, ensuring the correct reporting of income and expenses to the IRS. It’s commonly used by freelancers, contractors, and vendors to provide their Social Security Number (SSN) or Employer Identification Number (EIN) to the entities they receive payment from.
The primary purpose of Form W-9 is to enable payers to accurately issue Form 1099s, which report various types of income other than wages, salaries, and tips to the IRS. The form helps prevent backup withholding from payments, which may occur if taxpayers don’t provide their TIN to the payer. Completing a W-9 form is essential for the payer and the recipient to ensure compliance with IRS information reporting requirements and accurate filing of annual income tax returns.
Other IRS Forms for Individuals
Learn more about other IRS forms that you might need for employment or other income-generating purposes.
W-9 contains an acknowledgment that specialists share valid tax ID and their tax class, whether they are exempt from backup withholding or should take tax return responsibility.
W-9 can be challenging to fill out because not all sections may fit your particular case. We suggest you try out our software to generate a PDF and fill out the required information instantly. Follow this comprehensive guide to understand better how to fill out form W-9.
1. Indicate the Taxpayer’s Identity Details
The individual should provide the full legal name the same way it is spelled on their income tax return. It is compulsory to fill out this section whether you are an independent contractor or running a proprietorship.
2. Indicate the Taxpayer’s Business Title
This section is optional if your legal name (spelled in section one) is the same as the business name. However, should the spelling or the concept differ, define it in the suitable section. Suppose your name is Anna Baker. You should fill this information in the first section. Your business name is Anna Baker — leave the field blank. However, if your business name is, for example, Anna Baker and Friends Inc. — it is mandatory to fill out this section.
3. Specify the Tax Status
Follow the guidance of section three and submit your status regarding IRS classification. Select one option and check the appropriate field.
Single-member LLCs should select the first box. “Limited Liability Company” slot is appropriate for corporation and partnership statuses.
4. Complete the Exemptions Section
The Exemptions section is applied only to some types of entities. Being a sole proprietorship or an independent contractor, please, leave these areas blank. This field offers two choices. If you are exempt from backup withholding, enter a valid code in the first box. If you have a legal benefit not to proclaim the Foreign Account Tax Compliance Act, mark the second box.
5. Define Your Home Address
The petitioner should provide their physical address, including the street and apartment number. This information is needed to serve notifications and important mail delivery from the employer.
6. Write Down the Domiciliary Data
Enter the information regarding the city, your state of residence, and your ZIP code.
7. Specify the Requester’s Address
There is a slot requiring the requester’s (employer’s) address and legal name opposite the taxpayer’s residency information. The section is optional and can be left blank.
8. Enter Extra Account
If applicable, provide any extra account number at the employer’s request. If you don’t have any, skip this optional section.
The second and third segments are as follows:
“Part One” — Defining the TIN
The section is dedicated to the taxpayer ID and provides two options: for individuals, single-member LLC versus entities and business corporations.
“Part Two” — Certification
This part authenticates all the aforementioned information and proves your consent to the data submitted. Therefore, you should review the document again with scrutiny and append your signature if everything is correct. Note that you completely agree with every statement provided in the Certification Part.
Suppression of evidence and malicious falsehood can lead to prosecution and penalties, including fines and imprisonment. Form W-9 allows you to cross out the second statement if you are subject to backup withholding and have been notified about this fact.
Complete the W-9 IRS Form by placing the current calendar date and report the document to the requester. Remember that you don’t need to serve this paperwork to the IRS office.
What it is: Form W-9 is the Request for Taxpayer Identification Number and Certification that a requester who is required to file an information return with the IRS is giving you.
Where and when to file: Give form to the requester. Do not send to the IRS.
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS is giving you this form.
Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.
For federal tax purposes, you are considered a U.S. person if you are: an individual who is a U.S. citizen or U.S. resident alien; a partnership, corporation, company, or association created or organized in the United States or under the laws of the United States; an estate (other than a foreign estate); or a domestic trust (as defined in Regulations section 301.7701-7).
Line 1: An entry is required. For a sole proprietor or disregarded entity, enter the owner's name on line 1, and enter the business/disregarded entity's name on line 2.
The name should match the name on your tax return.
Sole proprietor: Enter your individual name as shown on your Form 1040 on line 1. Enter your business, trade, or “doing business as” (DBA) name on line 2.
Partnership, C corporation, S corporation, or LLC, other than a disregarded entity: Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on line 2.
Check the appropriate box on line 3a for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3a.
If the entity/individual on line 1 is a Corporation, check the box for Corporation. If an Individual or Sole proprietorship, check the box for Individual/sole proprietor. If an LLC classified as a partnership for U.S. federal tax purposes or an LLC that has filed Form 8832 or 2553 electing to be taxed as a corporation, check the box for Limited liability company and enter the appropriate tax classification: P = Partnership, C = C corporation, or S = S corporation. If a Partnership, check the box for Partnership. If a Trust/estate, check the box for Trust/estate.
Check the “LLC” box and, in the entry space, enter the appropriate code (C, S, or P) for the tax classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate box for the tax classification of its owner.
If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you.
Generally, individuals (including sole proprietors) are not exempt from backup withholding.
Exemption from FATCA reporting code: These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank.
Line 3b: Check this box if you are a partnership (including an LLC classified as a partnership for U.S. federal tax purposes), trust, or estate that has any foreign partners, owners, or beneficiaries, and you are providing this form to a partnership, trust, or estate, in which you have an ownership interest.
Line 5: Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns.
Line 6: Enter your city, state, and ZIP code.
Requester's name and address (optional). Line 7: List account number(s) here (optional).
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN.
If you are a resident alien and you do not have, and are not eligible to get, an SSN, your TIN is your IRS ITIN. Enter it in the entry space for the Social security number. If you do not have an ITIN, see How to get a TIN.
If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN.
If you are a single-member LLC that is disregarded as an entity separate from its owner, enter the owner's SSN (or EIN, if the owner has one). If the LLC is classified as a corporation or partnership, enter the entity's EIN.
If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and enter “Applied For” in the space for the TIN, sign and date the form, and give it to the requester.
For interest and dividend payments, and certain payments made with respect to readily tradable instruments, you will generally have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments.
By signing the filled-out form, you: certify that the TIN you are giving is correct (or you are waiting for a number to be issued); certify that you are not subject to backup withholding; or claim exemption from backup withholding if you are a U.S. exempt payee.
To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9.
For a joint account, only the person whose TIN is shown in Part I should sign (when required).
In the case of a disregarded entity, the person identified on line 1 must sign.
1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983: You must give your correct TIN, but you do not have to sign the certification.
2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983: You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.
3. Real estate transactions: You must sign the certification. You may cross out item 2 of the certification.
4. Other payments: You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN.
Form W-9 is the Request for Taxpayer Identification Number and Certification that a requester who is required to file an information return with the IRS is giving you. You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.
Caution: If you don't return Form W-9 to the requester with a TIN, you might be subject to backup withholding.
Give form to the requester. Do not send to the IRS.
If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect (checked October 21, 2026). If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty (checked October 21, 2026).
If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person (under Regulations section 1.1441-1(b)(2)(iv) or other applicable section for chapter 3 or 4 purposes), do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515).
[1] Form W-9 (Rev. March 2024), Request for Taxpayer Identification Number and Certification, Internal Revenue Service (the Official source link on this page).