IRS Form W-9

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).