Form W-9
Request for Taxpayer Identification Number and Certification
Agency
IRS
Version
Rev. March 2024
Fee
Free
Deadline
Provide to the requester when asked (typically before your first invoice is paid).
Official PDF hosted at www.irs.gov · Verified 2026-05-17
Who Needs This Form
- Freelancers and independent contractors getting paid by a US business
- Sole proprietors and single-member LLCs invoicing US clients
- Vendors who must provide a TIN to a payer for 1099 reporting
- Real estate sellers, mortgage interest payers, and certain financial accounts
- US persons (citizens/residents) — non-US persons use W-8 instead
Step-by-Step Guide
Form W-9 gives a US business (the 'requester') your Taxpayer Identification Number (TIN) and your tax classification so they can correctly report payments to you on Form 1099. You file it once per requester, not annually. The form is not sent to the IRS — the requester keeps it on file and uses it at year end.
Line 1 — Name (as shown on your tax return)
Use the exact legal name that appears on the income tax return where this income will be reported. This must match IRS records or the requester may be required to start backup withholding.
Individual / sole proprietor / single-member LLC
Your personal legal name as it appears on your most recent 1040. NOT your business name, even if you operate under a DBA.
Common mistake: Putting your LLC's name on Line 1 when the LLC is single-member. Single-member LLCs are 'disregarded' by the IRS — your personal name goes on Line 1, the LLC name goes on Line 2.
Multi-member LLC, partnership, corporation, trust
The entity's legal name as registered with the state and as it appears on the entity's tax return.
Line 2 — Business name / disregarded entity name (if different)
Only if Line 1 is a personal or different legal name, put your DBA, trade name, or disregarded entity name here. Leave blank if not applicable.
Sole proprietor DBA
Put your trade name here. Example: Line 1 is 'Jane Smith,' Line 2 is 'Smith Design Studio.'
Single-member LLC name
When you (the owner) are on Line 1, the LLC's name goes on Line 2.
Tip: If the LLC has elected to be taxed as a corporation (S-corp or C-corp), the LLC itself goes on Line 1 and Line 2 is blank.
Line 3 — Federal Tax Classification
Check exactly ONE box. The box you check tells the requester whether to issue a 1099 and at what rate.
Individual / sole proprietor / single-member LLC
The default for freelancers without an LLC, and for LLC owners who have NOT elected corporate tax treatment.
Common mistake: Single-member LLCs checking 'Limited liability company' (the next box). That box requires entering C, S, or P for the LLC's tax election — a single-member LLC without an election is NOT in that bucket.
C corporation, S corporation, Partnership, Trust/estate
Check the matching box for incorporated entities or partnerships. Corporations generally do not receive 1099s except for legal and medical payments.
Limited liability company (LLC) with tax election
Check this box AND enter the tax-classification letter (C for C-corp, S for S-corp, P for partnership). Single-member LLCs without an election should use the first box, not this one.
Tip: If you don't know your LLC's tax classification, check IRS Form 8832 (entity classification election) or Form 2553 (S-corp election) — if you've never filed either, your single-member LLC is a disregarded entity (use the first box).
Other
For nonprofit organizations and other special tax statuses. Write the classification on the line provided.
Line 4 — Exemptions
Most individuals and small businesses leave Line 4 blank. The codes here are for entities exempt from backup withholding (corporations, government agencies, tax-exempt orgs) or from FATCA reporting.
Exempt payee code
Enter a one-digit code if you are exempt from backup withholding. Common codes: 1 (organization exempt under 501(a)), 5 (corporation). See instructions on the W-9 page 3.
Exemption from FATCA reporting code
Enter a single letter if you are exempt from FATCA reporting (most non-foreign accounts are). Leave blank if you maintain an account only in the US.
Lines 5-6 — Address
Where the requester will mail your 1099 at year end. Use the address you want associated with this income on tax records.
Address (number, street, apt or suite)
Your business or personal address. Foreign address is acceptable but read the special instructions for non-US persons.
City, state, ZIP
Use a US ZIP+4 if you have one — keeps mail routing clean.
Requester's name and address (optional)
Some forms include this for reference. Filling it in helps when you submit to multiple clients with similar-looking forms.
Part I — Taxpayer Identification Number (TIN)
Enter EITHER your SSN OR your EIN, not both. The number must match the name on Line 1 in IRS records.
Social Security number (SSN)
Use SSN if Line 1 is your personal name (individuals, sole proprietors, single-member LLCs without an EIN).
Common mistake: Using SSN when you have an EIN for the same business. Pick one and use it consistently across all W-9s, or the IRS may flag mismatched returns.
Employer Identification Number (EIN)
Use EIN for corporations, partnerships, multi-member LLCs, and trusts. Sole proprietors with an EIN may use either SSN or EIN; SSN is preferred unless you specifically need to keep your SSN private.
Tip: Get an EIN for free at irs.gov/EIN if you want to keep your SSN off W-9 forms. Takes about 10 minutes online.
Part II — Certification
Your signature certifies under penalty of perjury that the TIN is correct, you are not subject to backup withholding, and you are a US person.
Signature of U.S. person
Sign in ink (paper) or electronically (DocuSign and similar are accepted by virtually all requesters).
Date
The date you sign. Most requesters consider a W-9 valid indefinitely until your information changes.
Common mistake: Striking through the certification language because you're subject to backup withholding. Don't strike it out — instead, see the W-9 instructions about modifying the certification.
Common Mistakes to Avoid
Putting LLC name on Line 1 for a single-member LLC
The IRS treats single-member LLCs as 'disregarded entities' by default. Your name goes on Line 1, the LLC goes on Line 2. If you put the LLC on Line 1 and use your SSN, the IRS sees a name/TIN mismatch and may require the payer to start backup withholding.
Fix: Personal name on Line 1; LLC name on Line 2; check 'Individual/sole proprietor/single-member LLC' on Line 3; use your SSN unless you got an EIN for the LLC.
Choosing the wrong LLC tax-classification box
The 'Limited liability company' box on Line 3 requires you to enter C, S, or P. If your LLC hasn't filed Form 8832 or Form 2553 to elect a tax classification, that box doesn't apply.
Fix: Single-member LLC with no election: check 'Individual/sole proprietor/single-member LLC.' Multi-member LLC with no election: check 'Partnership.' Only check 'Limited liability company' if you have an active S-corp or C-corp election.
Mixing SSN and EIN across W-9 forms for the same business
If one client has your SSN and another has your EIN for the same business, the IRS receives 1099s under two different TINs. You'll have to reconcile both on your return.
Fix: Pick one TIN and use it on every W-9 for that business. EIN is the cleaner choice for privacy; SSN is fine if you don't mind sharing.
Sending an unsigned W-9
An unsigned W-9 is not valid certification. The requester is required to treat you as if you didn't provide a TIN and may withhold 24% of every payment until you submit a valid form.
Fix: Always sign Part II. Electronic signatures (DocuSign, Adobe Sign) are accepted.
Striking through the certification when you shouldn't
Part 2 of the certification — 'I am not subject to backup withholding' — should only be struck out if the IRS has notified you that you ARE subject to backup withholding for under-reported interest or dividends. Most freelancers and contractors do not strike anything out.
Fix: Leave the certification language alone unless you've received an IRS backup-withholding notice (usually a CP2100 or CP2100A).
Using a foreign address as a 'US person'
If you've moved abroad and are now a non-US person for tax purposes, you should be filing W-8 (BEN, BEN-E, or ECI) instead of W-9. W-9 is for US persons only.
Fix: If you're a US citizen or resident alien living abroad, W-9 is still correct — use your foreign address. If you've expatriated or are a non-resident alien, switch to the appropriate W-8 form.
Filing W-9 with the IRS
Form W-9 is NOT sent to the IRS. It goes only to the requester (your client, bank, broker, etc.). Sending it to the IRS does nothing.
Fix: Mail, email, fax, or upload your signed W-9 to the requesting party. They keep it on file and use it to issue your 1099 in January.
Filling out a W-9 sent by phone or text
Scammers send fake W-9 requests to harvest SSNs. A legitimate W-9 request comes from a business you already have a contractual relationship with.
Fix: Verify the requester is real before sending. Use the company's main phone number (not the one on the email) to confirm. When in doubt, get an EIN so you never have to share your SSN.
Fill Online — Free
Fill Form W-9 in your browser
Request for Taxpayer Identification Number and Certification. Step through the fields below, then download a filled PDF — your data never leaves this page.
Step 1 of 5
Name & Business
Use the name shown on your federal income tax return. If you're a single-member LLC, this is usually your personal name (not the LLC name).
Tip: Single-member LLCs: this should be your personal name, not the LLC name. Your business name goes on line 2.
Related Forms
See all forms →Forms commonly used alongside this one.
Related Guides
- Tax Filing Guide
Income tax brackets, sales tax, property tax, and total tax burden for every US state — sourced from Tax Foundation and IRS, with step-by-step filing guides for each state.
- Small Business Setup & Compliance
Form an LLC or corporation, understand state tax obligations, find licensing requirements, and connect with SBA and SBDC resources in every US state — verified against Secretary of State portals, Tax Foundation, and the U.S. Small Business Administration.
Frequently Asked Questions
Who needs to fill out a W-9?
Anyone a US business pays as a non-employee — freelancers, independent contractors, vendors, attorneys, landlords, and certain account holders. If you receive a request from a client, you usually need to send one back before they'll process your first payment.
Should I use my SSN or get an EIN?
Either is legally fine for a sole proprietor or single-member LLC. EIN is recommended if you want to keep your SSN private — clients see the EIN, not your personal SSN. Getting an EIN is free and takes about 10 minutes at irs.gov/EIN.
What's the difference between W-9 and W-4?
W-4 is for employees on payroll — your employer uses it to withhold income tax from your paycheck. W-9 is for freelancers, contractors, and vendors — the payer sends you the full invoice amount and reports your earnings on Form 1099 at year end. If you're an employee, fill out a W-4; if you're an independent contractor, fill out a W-9.
What happens after I submit my W-9?
The requester keeps it on file. If they pay you $600 or more during the calendar year for services, they'll issue you a Form 1099-NEC by January 31 of the following year. You include that 1099 income on your tax return (typically Schedule C for sole proprietors).
Do I need to file a new W-9 every year?
No. A W-9 remains valid until your information changes — name, business name, TIN, tax classification, or address. Submit a fresh W-9 if any of these change or if a client asks for an updated copy.
What if I refuse to provide a W-9?
The payer must begin backup withholding at 24% of every payment to you, and report those withholdings to the IRS. You'll have to file a tax return to reclaim the over-withheld amount. There's no advantage to refusing.
Is my W-9 information secure?
It contains your SSN or EIN and address — sensitive data. Send it only through secure channels (encrypted email, secure file upload, postal mail). Verify the requester is legitimate before transmitting. Reputable clients usually offer a secure portal.
Do I submit W-9 to the IRS?
No. The W-9 stays with the requester. They use the information at year end to file 1099 forms with the IRS and send you a copy. You never mail a W-9 to the IRS.
Sources
Disclaimer: Mubboo Editorial Team. This guide is for general information only and is not tax, legal, or immigration advice. Tax and immigration rules change — always confirm with the official agency, a licensed tax professional, or an immigration attorney before relying on these instructions for filing.