How Do I Get My W-9? Download, Complete, and Return the Form

To get a W-9, download the current PDF free from the IRS at irs.gov/pub/irs-pdf/fw9.pdf, fill in your name, tax classification, address, and taxpayer identification number, sign it, and send it back to the business that asked for it. Knowing how to get a W-9 and complete it correctly matters because the form is what businesses use to collect your taxpayer ID before paying you as an independent contractor or other non-employee, and to file information returns like Form 1099-NEC at year’s end.¹ If your SSN or EIN is handy, the whole thing takes a few minutes.

Where to Download the Form

The official version lives on the IRS website. Go directly to irs.gov/pub/irs-pdf/fw9.pdf, or search “W-9” at irs.gov. The current revision is dated March 2024, and it is free.²

Many businesses will email you a blank copy or route you through an onboarding portal that has the form built in. The IRS permits substitute versions and electronic collection as long as the certification language matches the official form and the signature is made under penalties of perjury.³ Skip any third-party site that charges a fee. The IRS version is always free.

Make Sure W-9 Is the Right Form

The W-9 is for U.S. citizens, resident aliens, and U.S. entities such as LLCs, partnerships, and corporations being paid as independent contractors or other non-employees.⁴ Two other forms are commonly confused with it:

If the company hired you as an employee rather than a contractor, you fill out a Form W-4 instead, so taxes can be withheld from your paycheck.
If you are a nonresident alien, you generally use Form W-8BEN.⁵

Foreign nationals living in the United States who meet the IRS substantial presence test or hold a green card are treated as U.S. residents for tax purposes and use the W-9.⁶ If you originally gave a payer a W-8BEN and later became a U.S. resident alien, you have 30 days to notify the payer and send a new W-9.⁵

What to Have Ready Before You Start

Pull these together before opening the PDF:

Your legal name, exactly as it appears on your federal tax return.
Your business name or DBA, if different from your legal name.
Your federal tax classification: sole proprietor, LLC (and how it’s taxed), C corporation, S corporation, partnership, or trust/estate.
Your taxpayer identification number: Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN).
Your current mailing address, where you want the year-end 1099 sent.

Most individuals use their SSN. Resident aliens who cannot get an SSN use an ITIN.⁷ Businesses typically use an EIN. Federal law requires you to furnish this number.⁸

Filling Out Each Line

Lines 1 and 2: Names

Line 1 is your legal name, matching your tax return. Sole proprietors put their individual name here, not the business name. Line 2 is for a business name, trade name, or DBA that differs from Line 1.²

Single-member LLC owners trip on this often. The IRS treats a single-member LLC as a disregarded entity, so the owner’s name goes on Line 1 and the LLC’s name goes on Line 2, not the other way around.⁷

Line 3: Federal Tax Classification

Check one box only: individual/sole proprietor or single-member LLC; C corporation; S corporation; partnership; trust/estate; or LLC with a letter (C, S, or P) indicating how it’s taxed.² This choice affects whether the payer has to issue a 1099. Payments to corporations generally are not 1099-reportable, while payments of $600 or more to sole proprietors and partnerships are.⁹

Line 4: Exemption Codes

Line 4 has two optional fields: a backup withholding exemption code and a FATCA reporting exemption code. Most individual freelancers and sole proprietors leave both blank. The codes apply to specific entities such as corporations, government agencies, tax-exempt organizations, banks, and broker-dealers.⁷ If you’re unsure, leaving the fields blank simply means normal rules apply.

Lines 5 and 6: Address

Enter your current street address, city, state, and ZIP. This is where the payer will mail your 1099. An error here can mean a missing 1099 at tax time.

Part I: Taxpayer Identification Number

Enter your SSN, ITIN, or EIN. The number has to match the name on Line 1. A name/number mismatch can trigger an IRS notice to the payer and lead to backup withholding on future payments.² If you recently changed your name, update it with the Social Security Administration first.

Part II: Sign and Date

Your signature certifies, under penalty of perjury, that your TIN is correct, that you are not subject to backup withholding (unless the IRS has told you otherwise), that you are a U.S. person, and that any FATCA code you entered is correct.² The civil penalty for a false statement that lets you avoid backup withholding is $500.¹⁰ Willful falsification can bring criminal penalties, including fines and imprisonment.

Returning the Completed Form

Send the form to the business or person who asked for it. Never send a W-9 to the IRS.² Common routes are a secure portal upload, fax, or physical mail. Electronic signatures are valid when the requester’s system captures the same perjury certification as the paper form.³

Treat the finished form like the sensitive document it is. If you’re sending it by email, use encryption or a password-protected PDF. A requester who discloses or misuses your identification number in violation of federal law faces civil and criminal penalties.² Keep a copy so you know which businesses hold your data.

What Happens If You Don’t Return One

If you don’t return a completed W-9, the payer must begin backup withholding at 24% on your payments.¹¹ For non-employee compensation, backup withholding kicks in immediately, with no grace period.³ A quarter of every check goes to the IRS on your behalf.

You can also receive a “B-notice” from the payer if your name and TIN don’t match or if a number is missing. Two rounds are possible:¹²

On a first B-notice, a corrected, properly signed W-9 fixes it.
On a second B-notice, you must also provide a copy of your Social Security card or an IRS Letter 147C verifying your name and EIN.

Backup withholding is not lost money. You can claim it as a credit on your annual return. But losing 24% of your cash flow until then is a serious hit, so returning the form promptly protects you.

When to Send an Updated W-9

A W-9 has no formal expiration date. Send a fresh one to any payer holding your information whenever something changes:²

Your name changes, for example after marriage, divorce, or a legal name change.
Your TIN changes, such as switching from your SSN to a new EIN for your business.
Your business structure changes, such as a sole proprietorship becoming an LLC, or a C corporation electing S status.
An exemption you previously claimed no longer applies.

1
Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification
2
Internal Revenue Service. Form W-9 (Rev. March 2024)
3
Internal Revenue Service. Instructions for the Requester of Form W-9 (03/2024)
4
Internal Revenue Service. Forms and Associated Taxes for Independent Contractors
5
Internal Revenue Service. Instructions for Form W-8BEN
6
Internal Revenue Service. Substantial Presence Test
7
Internal Revenue Service. Instructions for the Requester of Form W-9 (Rev. March 2024)
8
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
9
Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
10
Office of the Law Revision Counsel. 26 USC 6682 – False Information With Respect to Withholding
11
Office of the Law Revision Counsel. 26 USC 3406 – Backup Withholding
12
Internal Revenue Service. Backup Withholding “B” Program