What Is Form W-9?« Back to Previous Page

Form W-9, officially titled Request for Taxpayer Identification Number and Certification, is an IRS form used by businesses to collect a person’s or company’s taxpayer identification information.

Unlike Form W-4, which is completed by employees, Form W-9 is most commonly completed by independent contractors, freelancers, consultants, self-employed individuals, and businesses that receive certain types of payments.

The information provided on Form W-9 allows the payer to prepare information returns, such as Form 1099-NEC or Form 1099-MISC, and report payments to the IRS.

Download Form W-9

You can download the latest Form W-9 PDF directly from the IRS.

Download: IRS Form W-9 (Request for Taxpayer Identification Number and Certification)

Always use the most recent version published by the IRS to ensure you are providing the correct information.

Who Needs to Complete Form W-9?

A Form W-9 is generally requested when a business needs your taxpayer identification information for reporting purposes.

Common situations include:

  • Independent contractors
  • Freelancers
  • Consultants
  • Sole proprietors
  • Single-member LLCs
  • Partnerships
  • Corporations providing services
  • Landlords receiving certain payments

For example, if a company hires a freelance graphic designer, it will often request a completed Form W-9 before issuing payment.

What Information Is Included on Form W-9?

Form W-9 is relatively straightforward and typically asks for:

Name

The legal name of the individual or business.

Business Name (if applicable)

If you operate under a different business name or DBA, it may also be included.

Federal Tax Classification

You will indicate your tax classification, such as:

  • Individual / Sole Proprietor
  • Single-member LLC
  • Partnership
  • C Corporation
  • S Corporation
  • Trust or Estate

Address

Your mailing address for tax reporting purposes.

Taxpayer Identification Number (TIN)

Depending on your situation, this may be:

  • Social Security Number (SSN)
  • Employer Identification Number (EIN)
  • Individual Taxpayer Identification Number (ITIN)

Certification

By signing the form, you certify that the information provided is correct and that you are not subject to backup withholding unless otherwise indicated.

When Is Form W-9 Required?

Businesses commonly request Form W-9 before making certain payments.

Typical situations include:

  • Paying independent contractors
  • Hiring freelancers
  • Purchasing professional services
  • Paying commissions
  • Paying certain rents or royalties
  • Opening some financial accounts

Many companies collect Form W-9 before issuing the first payment to simplify year-end tax reporting.

Form W-9 vs. Form W-4

Although both are IRS forms, they serve different purposes.

Form

Purpose

Form W-9

Provides taxpayer identification information for IRS reporting and Form 1099 preparation.

Form W-4

Tells an employer how much federal income tax to withhold from an employee’s paycheck.

In general:

  • Form W-9 is used for non-employees and businesses.
  • Form W-4 is used for employees.

Is Form W-9 Sent to the IRS?

No.

In most cases, Form W-9 is not filed with the IRS. Instead, you provide it directly to the business or organization requesting it.

The payer keeps the completed form on file and uses the information to prepare tax reporting documents, such as Form 1099.

Can Foreign Individuals Use Form W-9?

Generally, no.

Form W-9 is intended for US persons, including US citizens, resident aliens, and US businesses.

Foreign individuals or foreign entities are typically asked to complete one of the IRS Form W-8 series (such as Form W-8BEN or Form W-8BEN-E) instead of Form W-9.

Conclusion

Form W-9 is an important IRS tax form used to collect taxpayer identification information from individuals and businesses that receive certain payments. It helps businesses accurately prepare Forms 1099 and comply with IRS reporting requirements.

If you work as an independent contractor, freelancer, consultant, or operate a business, you may be asked to complete Form W-9 before receiving payment.

Frequently Asked Questions

Where can I download Form W-9?

You can download the latest Form W-9 PDF from the official IRS website. Always use the current version to ensure compliance with the latest IRS requirements.

Is Form W-9 only for independent contractors?

No. While independent contractors commonly complete Form W-9, it may also be requested from businesses, LLCs, corporations, partnerships, landlords, and other payees.

What is the difference between Form W-9 and Form 1099?

Form W-9 collects your taxpayer information, while Form 1099 reports payments made to you during the tax year. The information on Form W-9 is used to prepare Form 1099.

What happens if I refuse to provide Form W-9?

A business may be required to apply backup withholding to certain payments if you do not provide a valid taxpayer identification number. In some cases, the payer may also delay or refuse payment until the required tax information is received.

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IngStartPosted by IngStart
Asked on July 30, 2026 7:25 am