What is backup withholding?

If you fail to provide a correct TIN or the IRS notifies the payer that your TIN is incorrect, the payer must withhold 24% of payments as backup withholding. This is remitted to the IRS and credited on your tax return.

Can I use an EIN instead of my SSN?

Sole proprietors can use either their SSN or EIN. If you have privacy concerns, apply for a free EIN from the IRS (irs.gov/EIN) and use it on your W-9 instead of your SSN.

Do I need to provide a new W-9 every year?

No, a W-9 remains valid until your information changes. However, a requester may ask for an updated W-9 periodically to confirm your information is still correct.

What if a client doesn't ask for my W-9?

Provide one proactively if you expect to receive $600 or more. Without your W-9, the client may be required to apply backup withholding of 24% to your payments.

Employment Taxes

Form W-9: Request for Taxpayer Identification Number and Certification

Used to provide a taxpayer identification number (TIN) to a person or entity that is required to file an information return reporting payments made to you.

Download Form W-9 PDF About on IRS.gov

Overview

Form W-9, Request for Taxpayer Identification Number and Certification, is used by businesses and other entities to collect your taxpayer identification number (TIN) — typically your Social Security number (SSN) or Employer Identification Number (EIN). The W-9 is not filed with the IRS; it is kept by the requesting party and used to prepare information returns like 1099 forms.

You will most commonly be asked to complete a W-9 when you begin working as an independent contractor or freelancer, open a new bank account, receive payments that will be reported on a 1099, or engage in certain real estate transactions. The form certifies your identity and tax status to the payer.

It is important to provide accurate information on the W-9 because the requesting party uses it to report payments to the IRS. If you provide an incorrect TIN, you may be subject to backup withholding at a rate of 24% on future payments.

Who Files This Form?

Form W-9 is completed by the person or entity being paid — you give it to the party requesting it, not to the IRS. You may be asked to provide a W-9 by clients who will pay you as an independent contractor, banks and financial institutions when opening accounts, real estate agents for property transactions, or any entity that needs your TIN to file an information return.

You should not complete a W-9 if you are an employee — employees complete Form W-4 instead. The W-9 is specifically for independent contractors, freelancers, vendors, and other non-employee payees. If you are a foreign person, use Form W-8BEN instead of W-9.

Key Fields

Line 1: Name

Your name as shown on your income tax return. For individuals, this is your personal name. For businesses, it's the legal business name.

Line 2: Business name/disregarded entity name

Your business name, DBA name, or disregarded entity name if different from Line 1.

Line 3: Federal tax classification

Check the box for your entity type: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC, or other.

Line 4: Exemptions

Exemption codes for backup withholding and FATCA reporting. Most individuals leave this blank.

Lines 5-6: Address

Your address where the requester will mail your 1099 or other correspondence.

Part I: Taxpayer Identification Number (TIN)

Your Social Security number (SSN) or Employer Identification Number (EIN). Sole proprietors can use either.

Part II: Certification

Your signature certifying that the TIN is correct, you are not subject to backup withholding, and you are a U.S. person.

Filing Deadlines

Late Filing Penalty

Failure to provide a correct TIN can result in backup withholding at 24% and a $50 penalty per failure.

Step-by-Step Instructions

1
Enter your name exactly as it appears on your tax return on Line 1.
2
If you have a business name different from your personal name, enter it on Line 2.
3
Check the appropriate federal tax classification box on Line 3 (most freelancers check 'Individual/sole proprietor').
4
Enter your address on Lines 5 and 6.
5
Enter your Social Security number or EIN in Part I.
6
Read the certification in Part II, sign, and date the form.
7
Return the completed W-9 to the requester. Do not send it to the IRS.

Common Mistakes to Avoid

Providing the wrong TIN

Double-check your Social Security number or EIN. An incorrect TIN will cause a mismatch when the payer files 1099 forms, potentially leading to backup withholding and IRS notices.

Checking the wrong tax classification

Most individual freelancers should check 'Individual/sole proprietor or single-member LLC.' If you are an LLC taxed as a corporation, check the appropriate corporation box.

Sending the W-9 to the IRS

Form W-9 is given to the requester (your client, bank, etc.), not to the IRS. The requester keeps it on file to prepare information returns.

Completing W-9 when you should use W-4

If you are an employee, complete Form W-4 instead. Employers should not ask employees to fill out W-9 forms — this may indicate worker misclassification.

Frequently Asked Questions

A W-9 is a legitimate IRS form. Only provide it to trusted parties that need it for tax reporting. Be cautious of phishing scams. You can use an EIN instead of your SSN for business purposes if you obtain one.

Related Forms

1099-NEC

Nonemployee Compensation

1099-MISC

Miscellaneous Information

1099-K

Payment Card and Third-Party Network Transactions

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