A W-9 form, often written W9, is the IRS form a US freelancer, contractor or other payee fills out to give a client or bank their correct name, address and taxpayer identification number. You give it to whoever asked for it, not to the IRS, and they use it to report what they paid you.
Most people meet it the same way. You win a new client, you are ready to send the first invoice, and an email arrives from their accounts team: please send a completed W-9 before we can set you up for payment. The form wants your Social Security number, it says "under penalties of perjury" near the bottom, and nobody has told you whether this is routine or something to worry about.
It is usually routine. It is also worth five minutes of care, because the form carries the one number a scammer most wants, and because a mistake on it can change what lands in your bank account.
Is this you?
- A client says they cannot pay you, or cannot set you up as a vendor, until they have a W-9.
- You are not sure whether to put your SSN or an EIN, or what to tick if you have an LLC.
- You are looking for where to file it. (You do not file it.)
- Someone you do not recognise has emailed asking for one and you want to know if it is real.
- You read that you only need one above a certain amount, and this client is paying you less than that.
- You live outside the United States and a US client has just asked you for one.
If any of those fit, the sections below take them in turn. This is general guidance drawn from the IRS's own form and pages, not tax advice for your situation. For your own case, ask an accountant or enrolled agent.
Key Takeaways
- Use Form W-9 to give a client or institution your correct name, address and taxpayer identification number (TIN).
- Your TIN is generally your SSN, or an EIN if your business has one.
- You give the form to the person who asked. You do not send it to the IRS.
- The form itself has no minimum dollar amount. Any threshold belongs to the 1099 the payer may later file, not to the W-9.
- No tax is normally taken out of what you are paid after you hand it in, so the tax is still yours to set aside.
- Leaving out your TIN or giving a wrong one can lead to backup withholding and penalties.
- Only send it to someone you are really doing business with, and not as a plain email attachment.
What is a W-9 form?
Its full name is Request for Taxpayer Identification Number and Certification, and the current version is the March 2024 revision (checked on the IRS's Form W-9 page on 2 November 2026). At the top right it says: "Give form to the requester. Do not send to the IRS."
The form explains why you have been handed it. Someone who has to file an information return with the IRS needs your correct TIN so they can report the amount paid to you. For a freelancer that return is usually Form 1099-NEC, which reports nonemployee compensation. Older guides, including an earlier version of this one, name Form 1099-MISC for this. The W-9's own list now shows 1099-MISC for "various types of income, prizes, awards, or gross proceeds" and 1099-NEC for nonemployee compensation.
So the W-9 is the input and the 1099 is the output. The W-9 stays in the payer's files, and the IRS tells payers to keep it on file. The 1099 is what goes to the IRS and to you.
Who needs to fill out a W-9?
Anyone who is a US person, including a resident alien, and is asked for one by someone who has to report a payment or transaction involving them. In practice that is most often an independent contractor, consultant, freelancer or other self-employed person being paid by a business. A US person here means a citizen or resident alien, or a partnership, corporation, company or association created in the United States, among others listed on the form.
Three corrections to things you may have read, including in an earlier version of this page:
- There is no minimum on the W-9. A dollar amount decides whether a payer has to file a 1099, not whether they may ask for a W-9. That amount also changed for payments made after 2025, so a figure quoted in an older article may be out of date. The IRS keeps the current one on its page on who must file a 1099.
- Employees do not use it. That includes part-time staff. An employee completes Form W-4 so their employer can withhold income tax from their pay.
- Corporations get asked too. A payer can ask an incorporated business for a W-9, even though many payments to corporations are not reported on a 1099. It tells the payer who you are and how you are classified.
If a business asks you for a W-9 but sets your hours and directs your work like staff, the form does not settle what you are. The IRS says the question turns on the extent of the right to direct and control the worker. That is a good moment to speak to an accountant or employment adviser.
Who asks for one, and why
| Who is asking | Why they need it | Form it feeds |
|---|---|---|
| A client paying you for services | To report what they paid a nonemployee | 1099-NEC |
| A bank, broker or investment firm | To report interest, dividends or sales | 1099-INT, 1099-DIV, 1099-B |
| A payment processor or marketplace | To report card and third-party network payments | 1099-K |
| A business paying you rent | Rents paid in the course of its trade or business are reportable, so a commercial tenant may ask its landlord | 1099-MISC |
| A closing or settlement agent | To report proceeds from a real estate sale | 1099-S |
| A lender | To report mortgage interest you paid, or debt it cancelled | 1098, 1099-C |
Those reasons come from the examples on the form itself. They are examples, not a complete list, which is why a request can also arrive from somewhere unexpected, such as an annuity provider.
Why clients ask before they pay you
It can feel like a hoop to make you wait. It usually comes from the client's own risk. If you have not given a payer your TIN, the IRS says they must withhold from your payment and send that money to the IRS, and the requester instructions say a payer who fails to do so may become liable for the uncollected amount. Asking up front, before anything has been paid, is simply the cheapest time for them to get it right.
It is also easy to put off on your side. The form looks official, it asks for a sensitive number, and it does not feel like paid work. So it sits in an inbox while the first invoice waits behind it.
What it costs if you ignore it or get it wrong
- Your first payment stalls. Plenty of accounts teams will not create a vendor record without the form, whatever your invoice terms say.
- Part of your money can be held back. Backup withholding is taken at a rate the IRS sets if you did not give a correct TIN.
- Penalties exist. The form lists a penalty for failing to give your correct TIN unless you had reasonable cause, a separate civil penalty for a false statement that results in no backup withholding, and criminal penalties for willfully falsifying certifications.
- The tax bill can surprise you. This is the expensive one, and it has nothing to do with filling the form in badly. The IRS says payers normally do not withhold on these payments because you are expected to report and pay the tax on your return. Your full invoice arrives in your account, and some of it was never yours to spend.
Nobody is taking the tax out of this payment
Once you are paid on a W-9, setting tax aside is your job. Put in what you earn and the Tax Set-Aside Calculator shows what share of each payment to move into a tax pot, and how much to add each month if you are behind. Free, no signup.
How to fill out a W-9, line by line
Download the current form from the IRS rather than using a copy someone has re-saved. Then:
- Line 1, name. This is required. If you are a sole proprietor, it is your own name as shown on your tax return, not your business name.
- Line 2, business name. Your trade name, DBA or the name of a single-owner LLC, if different from line 1.
- Line 3a, tax classification. Tick one box only. See the table below, because this is the line that trips up LLC owners.
- Line 3b. Only for partnerships, trusts and estates (or LLCs taxed as a partnership) giving the form to a partnership, trust or estate they own part of, and only if they have foreign partners, owners or beneficiaries. Most freelancers skip it.
- Line 4, exemptions. The codes apply to certain entities, not individuals. Generally, individuals and sole proprietors leave this blank.
- Lines 5 and 6, address. This is where the requester will mail your information returns, so use an address you actually check. If you would rather not share your home address, see how to get a business address and whether a PO box works for an LLC.
- Line 7, account numbers. Optional. Leave it blank unless the requester asked for it.
- Part I, your TIN. Enter one number. The form says it must match the name on line 1 to avoid backup withholding.
- Part II, signature and date. For payments to a nonemployee for services, the form says you must give your correct TIN but do not have to sign unless you have been told you previously gave an incorrect one. A payer can still ask you to sign, so if they do, sign and date it. If the IRS has told you that you are subject to backup withholding for not reporting all your interest and dividends, cross out item 2 first.
What to enter for your business type
| You are | Line 1 | Line 2 | Line 3a box | TIN |
|---|---|---|---|---|
| Freelancer or sole proprietor | Your own name | Trade name or DBA, if any | Individual/sole proprietor | SSN, or EIN if you have one (either is allowed) |
| Single-owner LLC, not taxed as a corporation (a disregarded entity) | Owner's name | LLC's name | The owner's classification, usually Individual/sole proprietor, not the LLC box | Owner's SSN, or owner's EIN if they have one |
| LLC taxed as a partnership or corporation | LLC's name | Trade name, if any | LLC box, then enter P, C or S | LLC's EIN |
| Corporation or partnership | Entity's name | Trade name, if any | C corporation, S corporation or Partnership | Entity's EIN |
The second row is the one the March 2024 revision clarified. It is easy to tick "LLC" because the business is an LLC, but the form says a disregarded entity should instead tick the box for its owner's classification. If you are not sure how your LLC is taxed, ask your accountant before you sign.
No number yet? The form says to apply immediately, write "Applied For" in the TIN space, sign, date and hand it over. For payments for services there is no grace period: you can be subject to backup withholding until you provide the number. An EIN comes directly from the IRS for free, so never pay a website for one.
Outside the United States? You probably need a W-8, not a W-9
The form says to use a W-9 "only if you are a U.S. person", and the requester instructions say a foreign person may not provide one. A non-US individual is generally asked for Form W-8 BEN instead, which also goes to the payer rather than the IRS. Businesses and other situations use different W-8 forms. If a US client insists on a W-9 from you and you are not a US person, tell them so and ask which W-8 they need.
Is this request real? When not to send a W-9
The form holds your name, address and usually your SSN on one page, which is what an identity thief wants. Before you send it:
- Ask whether you are actually doing business with them. A current client, your bank or a platform paying you has a reason to ask. A stranger offering work you never discussed does not.
- Be wary if it claims to come from the IRS. The form itself says the IRS does not initiate contact with taxpayers by email and does not request personal detailed information through email. Payers ask for W-9s, so an emailed request from "the IRS" is a warning sign.
- Check through a route you already trust. If an email from a client looks off, call your contact on a number you already have, rather than replying or using one in the message.
- Do not send it as a plain email attachment. This is our general advice rather than an IRS rule. Use the client's secure vendor portal if they have one, or a password-protected file with the password shared another way.
Forward a suspicious email claiming to be from the IRS to ph******@*rs.gov, which is the address the form gives.
What is backup withholding?
Payers normally do not take tax out of what they pay you. Backup withholding is the exception, where a payer must hold back part of a payment, at a rate the IRS sets, and send it to the IRS. The current rate is on that page.
According to the form, your payments will be subject to it if you do not give your TIN, you do not certify your TIN when required, the IRS tells the requester your TIN is incorrect, the IRS tells you that you are subject to it because you did not report all your interest and dividends (this applies to reportable interest and dividends only), or you do not certify that you are not subject to it, where that certification is required.
If something has already gone wrong
- You sent the wrong number or name. Fill in a corrected form and send it straight away, and tell the person who handles your payments what changed.
- A payment arrived short. Ask the payer whether it was backup withholding and why. The IRS says to fix the reason you became subject to it, which may mean giving the correct TIN or resolving underreported income. The amount withheld should appear on your 1099, and you report it on your return for that year. Take it to your accountant.
- You sent it to someone you now think is a scammer. Do not wait for something to happen. The form says that if you think you are at risk, you can contact the IRS Identity Theft Hotline on 800-908-4490 or submit Form 14039. Keep the email as a record.
- You handed in a W-9 and no 1099 ever came. That can be perfectly normal, because a payer does not file one in every case. It does not make the money tax free. The IRS says income must be reported even if it is not on an information return.
- The 1099 you received looks wrong. Compare it with your own invoices for that client, then ask the payer to correct it.
How to stop this slowing you down next time
- Keep one current, completed copy somewhere secure, so a request takes minutes. The form says to give a new one if your name or TIN changes, so redo it if you marry, rename the business, or form an LLC.
- Think about an EIN if you are a sole proprietor. The form lets you enter either your SSN or an EIN, and giving out an EIN means your SSN appears on fewer forms. Ask your accountant if there is any reason not to in your case.
- Ask early. When a new client says yes, ask what they need to set you up as a vendor, so the form is out of the way before the first invoice goes out. It is the same habit whether you bill as a consultant or a tradesperson.
- Use the same legal name on your invoices and your W-9, with your trade name alongside it if you use one. A mismatch gives an accounts team a reason to pause. Your invoice does not need your SSN on it, and it is better left off.
- Move your tax share as each payment lands. See how to stop the tax bill being a surprise.
- Keep a running total per client, so you can check any 1099 against your own records. A spreadsheet does this fine. If your invoices are in Billbooks, each client's invoices already sit together, so the check is quicker.
Two free tools for the paperwork that comes after the W-9, no signup
Frequently asked questions
What is a W-9 form used for?
A W-9 gives a client, bank or other payer your correct name, address and taxpayer identification number. They need those details to report payments or transactions involving you to the IRS, usually on a Form 1099. It is a request for information and does not by itself mean you owe anything.
Who is required to fill out a W-9?
A US person, including a resident alien, who is asked for one by someone who has to report a payment or transaction involving them. Most often that means freelancers, independent contractors and other self-employed people being paid by a business. Employees use Form W-4 instead.
Is there a minimum amount before I need a W-9?
No. The W-9 itself has no minimum dollar amount, and a client can ask for one before paying you anything. The dollar threshold belongs to the 1099 the payer may later file. It changed for payments made after 2025, so check the IRS website for the current figure.
Do I file a W-9 with the IRS?
No. The form says to give it to the requester and not to send it to the IRS. The person who asked keeps it on file and uses the details on any information return they file.
Where do I get a W-9 form?
The person asking usually sends you one, and the current version is free to download from the IRS website at irs.gov/FormW9. Use the IRS copy if you have any doubt about the one you were sent.
What is the difference between a W-9 and a 1099?
You fill in the W-9 and give it to the payer. The payer may then fill in a 1099 using those details and send it to you and the IRS. The W-9 collects your information, and the 1099 reports the money.
Should I use my SSN or an EIN on a W-9?
A sole proprietor may enter either. A single-owner LLC that is not taxed as a corporation enters the owner's SSN, or the owner's EIN if they have one. An LLC taxed as a corporation or partnership, and any other entity, enters its own EIN. The number must match the name on line 1.
W-8 or W-9: which one do I need?
Use a W-9 only if you are a US person, including a resident alien. A foreign person may not provide one. A non-US individual is generally asked for Form W-8 BEN instead, and other foreign entities use other W-8 forms.
What happens if I refuse to fill out a W-9?
You can ask why it is needed, and you should refuse a request you cannot verify. If a genuine payer still does not get your TIN, they may have to apply backup withholding to your payments, you may face a penalty for failing to give it, and many will not pay you until they have it.
Can an employee be asked for a W-9?
Employees normally complete Form W-4 instead. If an employer asks you for a W-9 while treating you like staff, the form does not decide whether you are an employee or a contractor. The IRS looks at the whole relationship, so it is worth getting advice.
Do I need a new W-9 every year?
The form does not set a yearly renewal. It says you must furnish a new one if your name or TIN changes for the account. A client can still ask for a fresh copy, for example when it updates its vendor records.
Is it safe to email a W-9?
A plain email attachment exposes your SSN if the message goes astray, so it is safer to use the client's secure vendor portal or a password-protected file. First confirm the request is genuine through a contact you already trust. The form says the IRS does not initiate contact by email.