W-9 Form

What Is a W-9 Form?

IRS Form W-9, Request for Taxpayer Identification Number and Certification, is a document used by U.S. persons (citizens, residents, and domestic entities) to certify their taxpayer identification number to a payer. Businesses collect W-9s from independent contractors, freelancers, and other vendors who will be paid amounts reportable on Form 1099. The W-9 is not submitted to the IRS — it is retained by the requesting business for its records.

What the W-9 Captures

• Legal name and business name (if different) - Federal tax classification (sole proprietor, LLC, corporation, partnership, etc.) - Address - Taxpayer Identification Number (Social Security Number or Employer Identification Number) - Certification that the TIN is correct and the recipient is not subject to backup withholding

When to Request a W-9

Businesses should obtain a completed W-9 from any U.S. payee before making the first payment of $600 or more in a calendar year that will be reported on Form 1099-NEC (nonemployee compensation) or other 1099 series forms. Failure to obtain a TIN triggers backup withholding at 24 percent, which the payer must remit to the IRS. Non-U.S. persons should provide Form W-8BEN or another W-8 series form instead. The W-9 is also used to verify exemption from FATCA reporting and to certify the payee's tax status.