All About Form W-9

IRS Form W-9, Request for Taxpayer Identification Number and Certification, is an informational form for recipients of different types of income, including nonemployee wages. Both payers and recipients of non-wage compensation must understand the form's specific rules and requirements. Without a W-9, businesses cannot accurately file a 1099 for a contractor or vendor.

Freelancers, independent contractors, and small businesses that pay nonemployees should use this article to understand the purpose of Form W-9 and help you determine whether you need one. We also include a step-by-step guide for filling out yours.

What Is the W-9 Tax Form?

IRS Form W-9 (Rev. June 2026) is an information return that provides details about U. S. persons and resident aliens who receive nonemployee payments. Common recipients include freelancers and independent contractors. Form W-9 lists the payee’s name, entity type, federal tax classification, address, and TIN.

Payers must request a Form W-9 from each payee.

What Is the Purpose of a W-9?

The W-9 filing requirement helps the IRS track non-wage compensation earners and their taxable income. The IRS can trace TINs from Form W-9 to 1099 forms (the reporting thresholds for 1099-NEC and 1099-MISC are $2,000+ in 2026) and to federal income tax returns. The agency can use the reports to assess tax return accuracy.

We’ll discuss the 1099 filing requirements in further detail later.

Form W-9 vs Form W-2 or Form W-4

Employers typically must file several tax documents, and accurate tax compliance requires understanding the differences among them.

IRS Form W-9 reports information about recipients of nonemployee payments. In contrast, IRS Form W-2, Wage and Tax Statement, and IRS Form W-4, Employee’s Withholding Certificate, represent employment tax forms. Businesses that hire employees and withhold employee income taxes must file Form W-2 and collect Form W-4 from each employee.

Professional CPAs can help you determine which tax forms your business should file.

Who Should File Form W-9?

Individuals and businesses paying nonemployee compensation must report the payments to the IRS.

Payers must also file 1099s to report payments to the IRS if the threshold is met. Form W-9 reports information about each payee, and Form 1099 reports the payment amounts.

Generally, each payer must request a Form W-9 from each 1099 recipient. The IRS website at IRS.gov provides instructions for Form W-9 requesters.

Numerous types of payments create a Form 1099 filing requirement. Consider the following list of common 1099 forms and associated income types. If you receive the following reportable payments, you should submit a Form W-9 to each business paying you.

• Form 1099-C, Cancellation of Debt

• Form 1099-DIV, Dividends and Distributions

• Form 1099-INT, Interest Income

• Form 1099-MISC

• Form 1099-NEC

• Form 1099-S, Proceeds from Real Estate Transactions

• Form 1098, Mortgage Interest Statement

Only U. S. companies and individuals should use Form W-9. Non-U. S. citizens may have different compliance requirements.

Small businesses must follow complex rules for payments to independent contractors. Whether you’re an employer or freelancer, online bookkeeping and accounting services can help you save time and money. Professional accountants track due dates and filing requirements so you can stay compliant as you grow your business.

The 2026 reporting threshold change

As a result of the One Big Beautiful Bill Act passed in 2025, thresholds for IRS Forms 1099-NEC and 1099-MISC increased from $600 to $2,000 in 2026.

It's a best practice to collect a W-9 from each vendor before the first payment, regardless of the total payment amount.

How to Fill out Your IRS Form W-9

If you receive reportable payments, follow our step-by-step guide to complete Form W-9.

W-9 Recipient Information (Lines 1 to 6)

The topmost portion of Form W-9 collects the recipient’s information.

• Line 1: Enter your legal name. This entry should match your federal income tax return.

• Line 2: Enter your business or disregarded entity name. Most sole proprietors who haven’t set up a limited liability company (LLC) should skip Line 2.

• Line 3a: Check the appropriate box to indicate your business entity type for tax purposes. Choose one of the following:

  • Individual/sole proprietor or single-member LLC

  • C corporation

  • S corporation

  • Partnership

  • Trust/estate

• Line 3b: Check the box if you are a partnership or trust/estate with foreign partners, owners, or beneficiaries. Line 3b is a newer question created to help businesses comply with reporting requirements about foreign owners.

• Line 4: List exemptions from backup withholding or Foreign Account Tax Compliance Act (FATCA) reporting.

  • Backup withholding represents mandatory withholding by the payer due to incorrect or insufficient reporting by the payee. We’ll explain more about backup withholding later.

  • FATCA reporting applies to recipients with accounts in foreign financial institutions. We recommend consulting tax professionals if this applies to you.

• Line 5 and Line 6: Enter your mailing address. You may optionally enter the name and address of the party requesting your W-9.

Need extra help? Tax professionals offer personalized guidance.

Form W-9 Part I. TIN

Your TIN represents one of the following identifiers:

• Social Security number (SSN): Most individual recipients enter their SSNs. This includes owners of sole proprietorships and single-member LLCs. If you’re unsure whether this applies to you, consult tax professionals for help.

• Individual taxpayer identification number (ITIN): Resident aliens who cannot obtain an SSN may enter their ITINs. (To apply for an ITIN, use IRS Form W-7, Application for IRS Individual Taxpayer Identification Number.)

• Employer identification number (EIN): Corporations, partnerships, trusts, and estates must enter their EINs. To obtain an EIN, use IRS Form SS-4, Application for Employer Identification Number (EIN), or apply for an EIN online.

• Adoption taxpayer identification number (ATIN) (uncommon): Adopted children may have an ATIN in limited circumstances.

Form W-9 Part II. Certification

Most individuals and entities should sign Form W-9 Part II.

However, some recipients do not need to sign and may skip the certification. According to the Form W-9 instructions, recipients of certain types of income may opt out of certification. For example, recipients of mortgage interest, cancellation of debt, or contributions to individual retirement arrangements (IRAs) do not need to sign.

Review the instructions to determine whether you should sign Part II. Professional tax preparers can support you with filling out Form W-9.

What’s New for 2026: Digital Asset Broker Certification

2026 Form W-9 updates introduced a dedicated Part II certification checkbox for U. S. digital asset brokers and a new Exempt Payee Code 14. These changes were driven by IRS Form 1099-DA, Digital Asset Proceeds From Broker Transactions, which was created in 2021 as a result of the Infrastructure Investment and Jobs Act.

These changes primarily impact digital asset market participants, compliance teams, and specific platforms. Most small business owners will leave it blank.

Where and When to File Your W-9 Tax Form

Return your completed Form W-9 to the requestor. If you provide freelance services to a business, your client should tell you where to send the form.

The Form W-9 instructions do not specify a due date, but recipients must honor requestors' deadlines. Businesses need accurate TINs early in each tax year to meet the Form 1099 deadline.

Additionally, business owners must collect and submit W-9 tax forms to the IRS. If your business files numerous 1099 forms, consider outsourcing your tax compliance to professional CPAs. Whatever you do, request a W-9 before issuing the first payment, not at year-end.

What Happens If You Don’t File Form W-9?

The IRS imposes penalties for failing to provide accurate taxpayer information. If you forget to submit your W-9 or accidentally give an incorrect TIN, you could receive fines of $50 to $500 for each mistake. Taxpayers who purposely enter inaccurate information could suffer criminal fines and penalties.

Additionally, the IRS can subject taxpayers to backup withholding for inaccurate reporting.

What Is Backup Withholding?

If the IRS subjects a taxpayer to backup withholding, the payer must withhold 24% of all payments to the taxpayer. The payer submits backup withholding directly to the IRS.

The IRS could impose backup withholding on taxpayers who fail to do the following:

• File Form W-9

• Provide a correct TIN

• Sign Form W-9 (if required to certify)

• Report interest and dividends on their income tax return

The IRS exempts real estate transaction payments from backup withholding but subjects most other non-wage payments, including rent, nonemployee compensation (with a $2,000 reporting threshold in 2026), and tax-exempt interest.

Avoid backup withholding by partnering with income tax professionals on your tax form preparation.

FAQs about Form W-9

What’s the difference between a W-9 and a 1099?

A W-9 is used to confirm a worker's name, address, and TIN, and is typically retained by a business. When the appropriate threshold is met, a 1099 is a tax form sent to workers and the IRS at the end of the year to report payments. The W-9 collects worker information upfront, while the 1099 reports earnings later. Workers who don't meet the 1099 reporting threshold must still report that income.

Do LLCs and corporations need to fill out a W-9?

LLCs and corporations often need to provide a W-9 when a client requests their tax details. However, C corporations and S corporations are usually exempt from receiving a year-end 1099 but may still need to provide a W-9 to verify their status. Single-member LLCs treated as disregarded entities generally must provide a W-9 just like sole proprietors.

Can a client refuse to pay me if I don’t submit a W-9?

Legally, a client cannot withhold payment for completed work simply because you did not submit a W-9. However, they may delay payment until they receive it, or they might be forced to withhold backup taxes from your payment. It is best to submit the form promptly, before any payment is received, to avoid billing disputes or delayed pay.

Do I need to send a new W-9 if my business information changes?

You must submit an updated W-9 whenever your business name, address, or TIN changes. This ensures your clients report your earnings accurately to the IRS under your current details. Failing to provide an updated form can cause tax mismatches and processing delays, which can distract from ongoing projects.

Is it safe to send a completed W-9 by email?

Sending an unencrypted W-9 by email is risky because the form contains your Social Security number or TIN. As an added layer of security, provide a password-protected PDF file and send the password through a separate message. A secure client portal or encrypted file transfer is always a safer option, even with enhanced email security measures.

What should I do if a contractor won’t provide a completed W-9?

There are a few steps to take with uncooperative contractors. First, make multiple written requests to the contractor to get the missing W-9 form or information. If they're unresponsive or still refuse, you must start backup withholding by deducting 24% from their payments. Report these withheld taxes to the IRS using Form 945, Annual Return of Withheld Federal Income Tax, at the end of the year.

Get Personalized Help with Your Small Business Tax Forms

The W-9 is a critical form for both payers and recipients, and both parties must do their part to ensure a smooth experience. Whether you're a contractor or a small business owner, filling out and filing multiple IRS forms can sometimes feel like an impossible task, and using the wrong form or failing to complete one can be consequential. Personalized, expert tax support makes this part easy.

Learn how 1-800Accountant's Small Business Bundle gives you the coverage you need to focus on your next project unencumbered.