What is Form W-9?
IRS Form W-9, Request for Taxpayer Identification Number and Certification, is used by businesses to collect the taxpayer identification number (TIN) of contractors, freelancers, and vendors who earn $600 or more per year from that business.
The information on the W-9 is used to prepare Form 1099-NEC (or 1099-MISC) at year end.
Who Needs to Fill Out Form W-9?
- Freelancers and independent contractors working for U.S. businesses
- Vendors receiving payments of $600 or more
- Real estate transaction participants (buyers, sellers, agents)
- Anyone receiving interest, dividends, or other reportable payments
You do NOT submit the W-9 to the IRS, you give it to the business requesting it.
What Information Do You Need?
- Your legal name (or business name if different)
- Business entity type (Individual/Sole Proprietor, LLC, Corporation, Partnership, etc.)
- Taxpayer Identification Number (Social Security Number or EIN)
- Your address
- Backup withholding status
Step-by-Step Instructions
Line 1, Name: Enter your name as shown on your tax return.
Line 2, Business Name: Enter your DBA name if different from Line 1.
Line 3, Federal Tax Classification: Check the box that applies to your entity type.
Line 4, Exemptions: Most individuals leave this blank. Certain entity types may be exempt from backup withholding.
Lines 5-6, Address: Your mailing address.
Part I, TIN: Enter your SSN or EIN.
Part II, Certification: Sign and date to certify the information is correct.
Backup Withholding
If you're subject to backup withholding, the business will withhold 24% of payments to you. This happens if the IRS has notified you that you underreported income or didn't certify your TIN.
Frequently Asked Questions
Is the W-9 different from the W-4?
Yes, the W-4 is for employees; the W-9 is for independent contractors and vendors.
Do I send the W-9 to the IRS?
No, give it to the company requesting it. They use it to file 1099 forms with the IRS.
How long should a business keep W-9 forms?
The IRS recommends keeping them for at least four years after the tax year.