OtterFillHow to fill in Form W-9
Form W-9 is the form you give to a U.S. business or platform that pays you, so it has your correct name and tax number for its year-end tax reports. Only U.S. persons use it, and you give it to the payer, never to the IRS.
Last checked against the official form:
- Form
- W-9
- Edition
- Rev. March 2024
- Issued by
- Internal Revenue Service (IRS)
- Form language
- English
- Who receives it
- The business or platform that asked for it (the requester), not the IRS
- Who fills it in
- U.S. citizens and residents, and U.S. companies; people outside the U.S. use a W-8 form
- How long it is valid
- No expiry date; give a new one when your name or tax number changes
- Cost
- Free
- Without a tax number
- The payer may withhold 24% of your payments (backup withholding)
What this form is
Form W-9, “Request for Taxpayer Identification Number and Certification”, is how a business that pays you gets the information it needs for its tax reports to the IRS. Payers such as clients, platforms, banks and brokers use it to report what they paid you on forms like the 1099-NEC (for freelance work), 1099-INT (interest) or 1099-K (card and platform payments).
It asks who you are, how you are taxed (as an individual, a company and so on), where to mail your tax documents, and your tax number. By signing you certify under penalties of perjury that the number is correct and that you are a U.S. person.
The form is one page, plus instructions. The lines below follow the current edition. How much you must fill in depends on who you are: an individual freelancer fills in only a few boxes.
Who has to fill it in
You fill it in if:
- You are a U.S. citizen, a U.S. resident alien or a U.S. company, partnership, estate or domestic trust.
- A business, platform, bank or broker that pays you or holds your account has asked for it.
Use a different form if:
- You are a foreign person who is not a U.S. resident for tax purposes: use a Form W-8 (for an individual, W-8BEN) or Form 8233.
- The payer gave you its own form: use it if it is substantially similar to the W-9.
Field-by-field instructions
Lines 1 to 7: who you are and where you are taxed
| On the form | What it means | How to fill it in |
|---|---|---|
| Line 1Name of entity/individual | The name the tax number belongs to; an entry is required. | Write the name as shown on your tax return. As an individual or sole proprietor use your own name, not your business name. If you changed your last name without telling the Social Security Administration, write the first name, the last name on your Social Security card and your new last name. |
| Line 2Business name/disregarded entity name, if different from above | A business, trade or “doing business as” name, or the name of a disregarded entity. | Write your business name here if you have one that differs from line 1. A sole proprietor puts the business name here, never on line 1. Leave it blank if you have none. |
| Line 3aFederal tax classification of the entity/individual whose name is entered on line 1 | How you are classified for U.S. federal tax. | Check only one box. An individual or sole proprietor checks “Individual/sole proprietor”. A partnership or corporation checks its own box. An LLC taxed as a partnership or corporation checks “LLC” and enters P, C or S. A single-member LLC that is disregarded checks the box for its owner, not “LLC”. |
| Line 3bCheck this box if you have any foreign partners, owners, or beneficiaries | A box for flow-through entities that have foreign partners, owners or beneficiaries. | Leave it empty if you are an individual. It applies only to a partnership, trust or estate (or an LLC taxed as a partnership) that gives the form to another partnership, trust or estate it owns a share of. |
| Line 4Exempt payee code (if any) | A code for payees that are exempt from backup withholding. | Individuals, including sole proprietors, are generally not exempt, so leave it blank. Corporations may be exempt for some payments. Use the code listed in the form’s instructions, or ask the requester. |
| Line 4Exemption from FATCA reporting code (if any) | A code for exemption from reporting under FATCA, for accounts held outside the United States. | If you only use the form for an account held in the United States, leave it blank. Fill it in only if the requester tells you it applies. |
| Line 5Address (number, street, and apt. or suite no.) | Where the requester mails your tax documents. | Write your street address with number and apartment or suite. If it differs from the address the requester already has, write “NEW” at the top of the form. |
| Line 6City, state, and ZIP code | The city, state and ZIP code of that address. | Write them as one address with line 5. |
| Line 7List account number(s) here (optional) | An account number the requester can use to find you, if it asks. | Optional. Leave it blank unless the requester asked for a number. |
Part I: Taxpayer identification number
| On the form | What it means | How to fill it in |
|---|---|---|
| Social security number | Your Social Security number, or an ITIN if you are eligible for no SSN. | Individuals enter their SSN. A resident alien who has no SSN and is not eligible for one enters the ITIN here. A sole proprietor with an EIN may use either, but the IRS encourages using the SSN. The number must match the name on line 1. |
| Employer identification number | The employer identification number of an entity. | Companies, partnerships, trusts and organizations enter their EIN. A disregarded single-member LLC uses its owner’s SSN or EIN. An LLC taxed as a corporation or partnership uses its own EIN. If you have no number yet, apply for one and write “Applied For”. |
Part II: Certification
| On the form | What it means | How to fill it in |
|---|---|---|
| Signature of U.S. person | Your signature, certifying that the information is correct. | Sign yourself. For payments for freelance work you must always give a correct number, and you must sign if the requester asks or if you were told you gave a wrong number before. If the IRS told you backup withholding applies for unreported interest or dividends, cross out item 2 of the certification before you sign. |
| Date | The day you sign. | Write today’s date. An unsigned or undated form can be treated as incomplete. |
Key terms
| Term on the form | What it means |
|---|---|
| Requester | The person or business that asks you for the form and keeps it, such as a client, a platform or a bank. |
| U.S. person | A U.S. citizen or resident alien, or a partnership, company, estate or domestic trust organized in the United States. |
| Taxpayer identification number (TIN) | The number the payer reports your income under: an SSN, ITIN, adoption TIN or EIN. |
| SSN / ITIN | A Social Security number, or an Individual Taxpayer Identification Number for people who cannot get an SSN. |
| Employer identification number (EIN) | A nine-digit tax number the IRS gives to businesses and other entities. |
| Disregarded entity | A business with one owner, such as a single-member LLC, that is treated as part of its owner for federal tax. |
| Backup withholding | A 24% tax that payers must hold back from your payments if you give no tax number or a wrong one, and send to the IRS. |
| Information return (Form 1099) | The yearly form that a payer files with the IRS to report what it paid you. |
| FATCA | A U.S. law that makes foreign banks report accounts of U.S. persons; line 4 has a code for exemptions. |
Common mistakes
- 1
Using it as a foreign person
A W-9 is for U.S. persons. A person outside the U.S. gives a W-8 (an individual, a W-8BEN) instead.
- 2
Sending it to the IRS
The form says it in bold: give it to the requester, do not send it to the IRS.
- 3
A business name on line 1
Line 1 holds the name on your tax return. A sole proprietor writes their own name there and the business name on line 2.
- 4
A name and number that do not match
A wrong digit or a name that does not match the number leads to backup withholding and notices. Copy the number from your Social Security card or IRS letter.
- 5
Checking “LLC” for a disregarded LLC
A single-member LLC that is disregarded checks the box for its owner’s classification, such as “Individual/sole proprietor”, not “LLC”.
- 6
Filling in an exempt payee code as an individual
Individuals and sole proprietors are generally not exempt from backup withholding. Leave line 4 blank unless the instructions say you qualify.
- 7
Leaving it unsigned
Sign and date the form. Even when the law does not require a signature for some payments, the requester may ask for it.
- 8
Not updating it after a change
Give the requester a new form when your name or tax number changes, and when you stop being an exempt payee.
Questions and answers
Do I send Form W-9 to the IRS?
No. Give it to the business or platform that asked for it. It keeps the form and uses it for year-end tax reports.
Do I use my SSN or an EIN as a sole proprietor?
Either works if you have both, but the IRS encourages sole proprietors to use their SSN. The number must match the name on line 1.
Why is a client asking me for a W-9?
Because it expects to pay you enough that it must report the payment to the IRS, for example on a 1099-NEC for freelance work. It needs your name, address and tax number for that.
What if I have no tax number yet?
Apply for one at once and write “Applied For” in Part I, then sign, date and give the form. For interest and dividends you generally have 60 days to supply the number. For other payments, backup withholding of 24% applies until you give it.
What happens if I do not give a W-9?
The payer may withhold 24% of your payments as backup withholding, and you can face a penalty of $50 for not giving your correct number unless you had a good reason.
Is a W-9 valid forever?
It has no expiry date. Give a new one when your name or tax number changes, or when you are no longer an exempt payee.
I live outside the United States. Do I use a W-9?
Only if you are a U.S. person, for example a U.S. citizen living abroad. If you are a foreign person, use a Form W-8, which is W-8BEN for an individual.
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This guide explains a form. It is not legal, tax or immigration advice, and forms change: check the official instructions before you submit.