Form W-9
Request for Taxpayer Identification Number and Certification
Give your name, address and Taxpayer Identification Number to a business that pays you, so they can report the payments to the IRS.
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What is Form W-9?
Form W-9 is how a US person (an individual, sole proprietor, LLC, partnership or corporation) provides their correct Taxpayer Identification Number (TIN) to someone who has to file an information return about them — most often a client paying an independent contractor, a bank paying interest, or a brokerage.
The requester keeps the completed W-9 on file; you do not send it to the IRS. At year end the payer uses the information to prepare a Form 1099 (for example 1099-NEC for contractor pay) and sends a copy to you and to the IRS.
It is a short, one-page form. The only parts most people complete are the name, the federal tax classification, the address, and either a Social Security Number or an Employer Identification Number, followed by a signature and date in Part II.
- Who needs it
- Independent contractors, freelancers, gig workers, single-member LLCs and any US person or entity that a business needs to issue a 1099 to. Employees fill out Form W-4 instead, not a W-9.
- Deadline
- There is no filing deadline. Complete it whenever a payer requests one — usually before they make the first payment. If you do not provide a W-9, the payer may be required to withhold 24% of your payments as backup withholding.
- How to submit
- Return the completed form directly to the business or person who asked for it — never to the IRS. Hand it over in person, or send it by a secure method; because it contains your SSN, avoid plain email.
Form W-9 — line-by-line
Line 1 — Name
Your name as shown on your income tax return. For a sole proprietor, your individual name (you can add a business name on Line 2).
Line 2 — Business name
A trade name / DBA, if different from Line 1. Leave blank if it does not apply.
Line 3 — Federal tax classification
Check one box: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, or LLC (and enter the tax classification letter for the LLC).
Line 4 — Exemptions
Most individuals leave this blank. It only applies to certain entities exempt from backup withholding or FATCA reporting.
Lines 5–6 — Address
Your street address, city, state and ZIP. This is where the payer will mail your 1099.
Part I — TIN
Enter your Social Security Number, or your Employer Identification Number if you operate as a business entity. Enter one, not both.
Part II — Certification
Sign and date. Your signature certifies your TIN is correct and that you are not subject to backup withholding.
Form W-9 — frequently asked questions
Do I send Form W-9 to the IRS?+
No. You give it only to the business or person who requested it. They keep it on file and use it to prepare your 1099.
SSN or EIN on a W-9?+
Use your SSN if you are an individual or sole proprietor. Use your EIN if you have one and operate as an LLC, partnership or corporation. Enter only one.
Is it safe to fill out a W-9?+
It is a routine form, but it contains your SSN, so only provide it to a legitimate payer and return it through a secure channel rather than plain email.
What is backup withholding?+
If you do not give a payer a valid W-9, or the IRS notifies them of a TIN problem, they must withhold 24% of your payments and send it to the IRS on your behalf.
How often do I need to submit a W-9?+
Once per payer, and again only if your name, address, TIN or tax classification changes.
Related forms
The blank Form W-9 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: March 2024.