How Can I Get a W-9: Download, Complete, and Submit

You can get Form W-9 as a free PDF from the IRS at irs.gov/FormW9, and in most cases the business, client, or bank that needs it will send you a blank copy directly as part of their onboarding.¹ The form itself is short. It collects your name, address, federal tax classification, and taxpayer identification number so the payer can report to the IRS what they paid you. Filling it in takes only a few minutes, but a name or number that doesn’t match IRS records can trigger 24% backup withholding on everything they pay you afterward.

Where to Download the Current Form

The official PDF lives on the IRS website, and you can also reach it by searching “Form W-9” at irs.gov. Before you type anything in, look at the revision date in the upper-left corner. The current version in circulation is dated March 2024. The IRS has posted a January 2026 draft, but drafts are not approved for filing.² An outdated copy saved on your computer from a prior year can force a resubmission, so pull a fresh one each time.

If the requester emailed you a blank form or linked to their own portal, that copy is fine to use as long as the revision date matches the current IRS version.

Is the W-9 the Right Form for You

The W-9 is for U.S. persons: U.S. citizens, resident aliens, and domestic entities like partnerships and corporations. Freelancers, independent contractors, sole proprietors, and businesses receiving payments for services all fall inside that group, and banks and brokerages ask new account holders for one so they can report interest and dividends.³

If you are not a U.S. person for tax purposes, don’t use the W-9. Foreign individuals and entities use a form from the W-8 series instead, such as Form W-8BEN, which certifies foreign status for withholding.⁴ A non-citizen who meets the IRS substantial presence test is a resident alien and does use the W-9.⁵

Information to Have Ready

Have these in front of you before you open the PDF:

Your legal name, exactly as it appears on your federal tax return.
Any business or DBA name you operate under, if it’s different.
Your federal tax classification: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, or LLC. LLC filers also need the letter code for how the LLC is taxed (C, S, or P).
Your taxpayer identification number. For most individuals that’s a Social Security Number. Businesses use an Employer Identification Number. Resident aliens who cannot get an SSN use an Individual Taxpayer Identification Number, obtained by filing Form W-7.⁶
Your current mailing address, since that’s where 1099s will go.

The name and TIN you put on the form have to match what the IRS and Social Security Administration have on file for you. A mismatch is one of the most common reasons the IRS sends a notice to the payer, which can flip backup withholding on.³ If you recently changed your last name and haven’t updated it with SSA yet, enter your first name, the last name on your Social Security card, and your new last name on the same line.

How to Fill Out Each Line

Line 1 and Line 2

Line 1 is the name of the individual or entity. If you’re a sole proprietor or a single-member LLC treated as a disregarded entity, put the owner’s name here rather than the business name. That’s the name the IRS matches against your TIN.³

Line 2 is for a business name, trade name, or DBA that differs from Line 1. If you don’t have one, leave it blank.

Line 3a and Line 3b

On Line 3a, check one box for your federal tax classification. If you check LLC, enter C, S, or P in the space provided to indicate how the LLC is taxed. A single-member LLC that hasn’t elected corporate status is a disregarded entity and should check the box for its owner’s classification instead, usually individual/sole proprietor.³

Line 4 Exemption Codes

Line 4 has two fields. The first is for entities exempt from backup withholding (tax-exempt organizations, government entities, corporations receiving certain interest or dividend payments). The second is for entities exempt from reporting under the Foreign Account Tax Compliance Act, which applies to accounts held outside the U.S. Most individual contractors and small businesses leave both blank. If the W-9 is only for a U.S. account, you can skip the FATCA code.³

Lines 5 and 6

Enter your street address, city, state, and ZIP. If the address is different from what the requester already has, write “NEW” at the top of the form so they update their records.

Part I: Your TIN

Put your nine-digit SSN, ITIN, or EIN in the numbered boxes, one digit per box. It has to match the name on Line 1. Getting this wrong is the fastest route to backup withholding on your payments.³

Signing Part II

Your signature in Part II certifies four things under penalties of perjury: the TIN is correct (or you’re waiting for one), you are not subject to backup withholding (if you have been notified you are, cross out this item before signing), you are a U.S. person, and any FATCA code you entered is accurate.

For a few specific transactions, including mortgage interest, cancellation of debt, and IRA contributions, you don’t have to sign the certification, but you still have to provide a correct TIN.³

How to Send the Completed Form

Send the finished W-9 to the person or business that asked for it. Do not mail it to the IRS.³ Most companies accept W-9s through a secure online portal, encrypted email, or fax. Mail and hand delivery work too, if the requester prefers.

Electronic signatures are allowed, but the requester’s system has to verify the signer’s identity, preserve the submitted data, produce a hard copy on demand, and carry the same perjury language as the paper form.⁶ A W-9 you e-sign through a legitimate document platform generally meets those standards.

The form carries your SSN or EIN, so handle it like any other sensitive financial document. Be wary of unsolicited W-9 requests from anyone you don’t recognize. Scammers impersonate businesses to collect taxpayer identification numbers. A legitimate requester is someone actually paying you for goods, services, or other reportable income. If you aren’t sure why someone is asking, verify through a channel you already trust before you send anything.

What Happens If You Don’t Provide One

When a payer legitimately asks for a W-9 and you don’t provide one, they are required to start backup withholding at a flat 24% on your payments.⁷ That money goes to the IRS. You can eventually recover it when you file, but in the meantime almost a quarter of your income is gone.

Backup withholding is also triggered when:

The IRS notifies the payer that your TIN is incorrect.
The IRS notifies the payer that you underreported interest or dividends on a prior return.
You fail to certify that you’re not subject to backup withholding when required to.

The IRS can also impose a civil penalty for failing to furnish a correct TIN when one is required.⁸

When to Send an Updated W-9

A W-9 doesn’t expire on a schedule, but a handful of changes call for a new one. Send an updated form to every payer you’re working with when:

Your name or TIN changes. Marriage, divorce, a legal name change, or a new EIN all qualify. If the grantor of a grantor trust dies, the trust has to provide a new form with the successor’s information.
Your entity classification changes. A C corporation electing S status, or a tax-exempt organization that loses its exemption and expects to receive reportable payments, needs to update the payer.
Your address changes. Write “NEW” at the top of the form.

The IRS specifically requires a new W-9 when the name or TIN on an account changes, or when you had claimed exempt payee status and that status no longer applies.³ Don’t wait for the payer to ask. Getting ahead of these changes is what keeps mismatches, IRS notices, and backup withholding off your account.

1
Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification
2
Internal Revenue Service. Form W-9 (Rev. January 2026) Draft
3
Internal Revenue Service. Form W-9 (Rev. March 2024)
4
Internal Revenue Service. About Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
5
Internal Revenue Service. Substantial Presence Test
6
Internal Revenue Service. Instructions for the Requester of Form W-9
7
Internal Revenue Service. Topic No. 307, Backup Withholding
8
Office of the Law Revision Counsel. 26 USC 6723 – Failure to Comply With Other Information Reporting Requirements