What Is a W-9 Form? Here’s How To Fill One Out

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When you receive payments from someone other than an employer, you might be required to fill out and submit IRS Form W-9 — a form that provides your legal name, tax ID number and entity type so the payer can report your income to the IRS. There’s not much to it, but it’s a crucial document for accurate tax reporting — and for getting paid on time and in full.

Mistakes or omissions can delay payments, lead to incorrect 1099s, trigger IRS notices or backup withholding, and force you to spend extra time fixing errors during tax season.

What Is a W-9 Tax Form?

Form W-9, officially called the Request for Taxpayer Identification Number and Certification, is a tax form used to provide your legal name, taxpayer identification number (such as a Social Security number or EIN), and tax classification to the person or organization paying you.

Independent contractors, freelancers, and others who aren’t employees typically complete a W-9 so the payer — like a business, bank, or brokerage — can correctly report payments to the IRS on forms such as a 1099.

The W-9 itself is not sent to the IRS. Instead, the payer keeps it on file and uses the information to prepare required tax reporting forms at the end of the year.

What Is a W-9 Tax Form Used For?

Payees — individuals who receive payments — use Form W-9 to give the payer their pertinent information, including: 

• Name
• Business name, if applicable
• Address
• Federal tax classification
• Taxpayer Identification Number (TIN) or Social Security number (SSN)
• Optional withholdings

Form W-9 itself is not submitted to the IRS. Instead, payers request it for record-keeping and to ensure accuracy when preparing 1099 tax forms, which are filed with the IRS. 

Who Needs To Fill Out Form W-9? 

If you receive certain types of income in the U.S., you may be asked to complete Form W-9 so the payer can meet IRS tax reporting requirements. The form is used to collect your legal name, taxpayer identification number, and tax classification.

When businesses request a W-9

Businesses and nonprofits request Form W-9 from U.S. citizens and resident aliens who are not employees but receive reportable payments. This typically includes:

• Self-employed sole proprietors
• Freelancers
• Independent contractors
• Gig workers
• Vendors and service providers

If you’re an employee, you won’t complete a W-9. Employers use Form W-4 instead to collect tax information for payroll and withholding.

When banks and financial institutions request a W-9

W-9 requests aren’t limited to contract or freelance work. Banks, brokerages, and other financial institutions also require Form W-9 from account holders and payees when certain transactions must be reported to the IRS, such as when you:

• Receive royalty payments
• Pay mortgage interest
• Receive dividends or interest income
• Sell investments through a broker
• Receive prize or award winnings
• Sell a home
• Have a debt forgiven or canceled
• Collect rental income from an investment property

What Is the Difference Between a W-2 and a W-9 Tax Form?

While both forms are used for tax reporting, Form W-2 and Form W-9 serve very different roles and apply to different types of workers.

• W-2 forms apply to employees. When you’re hired as an employee, your employer asks you to complete Form W-4 to provide tax and withholding information. The employer keeps the W-4 on file and uses it to calculate payroll taxes. At the end of the year, the employer issues Form W-2, which reports your wages and taxes withheld and is sent to both you and the IRS.
• W-9 forms apply to non-employees. If you’re paid as a contractor, freelancer, or other non-employee, the payer requests Form W-9 to collect your tax information. The W-9 is kept on file and used to prepare Form 1099 (such as a 1099-NEC or 1099-MISC), which reports your income to the IRS.

The key difference:

• Employees receive W-2s and complete W-4s
• Non-employees complete W-9s and receive 1099s

How To Fill Out a W-9 Form

These step-by-step instructions will guide you through filling out Form W-9.

• Step 1: Fill in your name as it appears on your tax returns on Line 1
• Step 2: Enter your business name if it’s different from the name you entered on line 1 on Line 2
• Step 3: Select the federal tax classification for your business in section 3a and, if applicable, check the box in section 3b.
• Step 4: Note any applicable exemptions on Line 4
• Step  5: Fill out your address on Lines 5 and 6
• Step 6: If applicable, list optional account numbers on Line 7
• Step 7: Add your SSN (for most individuals) or TIN in Part I
• Step 8: Sign and date Part II after reading and agreeing to the terms

Tip: Always Use the Latest IRS Form

The IRS updates forms like the W-9 and W-4 to reflect tax law changes and reporting requirements. To avoid errors or rejected paperwork, download the current version directly from the IRS instead of using an old or saved copy.

Common W-9 Mistakes To Avoid

Form W-9 leaves little room for error. Even small mistakes can trigger payment delays, IRS notices, or 24% backup withholding, which means part of your payment is withheld for taxes before you ever receive it.

Double-check your form to avoid issues caused by:

• Incorrect or incomplete Social Security numbers or taxpayer identification numbers (TINs)
• Names that don’t match IRS records
• Outdated or incorrect addresses
• Selecting the wrong business or tax classification

Errors are especially common for businesses and special entities, where choosing the wrong classification can lead to incorrect 1099 reporting and extra work to fix mistakes later.

Treat Your W-9 Like a Sensitive Document

Form W-9 contains personal information that can be used for identity theft or tax fraud. Share it only with trusted requesters and store it securely, whether you keep copies digitally or on paper.

Do I Have To Claim a W-9 on My Taxes?

No. Form W-9 records information your payer needs to complete a 1099 form for reporting payments they made to you to the IRS, including: 

• 1099-NEC (non-employee compensation)
• 1099-MISC (miscellaneous payments, such as rents and prize winnings)
• 1099-DIV (dividend income)
• 10990-INT (interest payments)

If you refuse or otherwise fail to complete or submit a required W-9, give wrong information, or make errors, the payer may be required to hold back 24% in backup withholding, which reduces payments. Additionally, IRS penalties may apply when delays are caused by incorrect or missing W-9s. 

Where Can I Get a W-9 Form?

You can get Form W-9 from the following sources:

• Your payer
• Tax preparer
• The IRS website

Alicia Bodine and Joel Anderson contributed to the reporting for this article.

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