How Does a Church Fill Out a W-9?: EIN, Exempt Payee Code, and Signature

To fill out a W-9 for a church, enter the church’s legal name on Line 1, check “Other” on Line 3 and write “C” (for an incorporated church) or a short 501(c)(3) description (for an unincorporated one), enter exempt payee code 1 and FATCA code A on Line 4, list the mailing address on Lines 5 and 6, put the church’s EIN in Part I, and have an authorized officer sign and date Part II. The form goes to whoever requested it, not to the IRS.¹

A W-9 is not a tax return. It is a written request for the church’s Taxpayer Identification Number so the payer can file accurate information returns. Banks, grantmakers, other nonprofits, and companies hiring the church for services routinely ask for one before issuing payment or opening an account.¹ Churches that meet the requirements of Section 501(c)(3) are automatically tax-exempt and are not required to apply for a determination letter,² so if a requester asks for proof of exempt status, the church can point to that automatic status and its EIN confirmation.

Line 1: Legal Name

Put the church’s legal name on Line 1 exactly as it appears in IRS records, meaning the name used on the original EIN application. The IRS matches names against TINs electronically, and even a small discrepancy can generate a mismatch notice to the payer.¹ If the formal name is “First Baptist Church of Springfield, Inc.” but the congregation calls itself “Springfield Baptist,” the full legal name still goes here.

Line 2: Business Name or DBA

Line 2 is for a “doing business as” name or other trade name the church uses publicly. If the church only uses one name, leave it blank. If it runs a food pantry or community center under a separate name, that secondary name goes on Line 2.¹

Line 3: Federal Tax Classification

Check the “Other” box. Do not check “C Corporation” or “S Corporation,” even if the church is legally incorporated.¹

What you write in the blank space next to “Other” depends on how the church is organized:

If the church is incorporated as a nonprofit corporation, write “C” in the space. The IRS instructs 501(c)(3) organizations formed as corporations to identify themselves this way rather than checking the general “C Corporation” box.
If the church is an unincorporated religious association, write a short description such as “tax-exempt 501(c)(3) organization.”

Line 4: Exempt Payee Code and FATCA Code

Line 4 has two small boxes. Filling both correctly is where churches avoid the most trouble, because leaving them blank can trigger backup withholding at 24% on payments the church would otherwise receive in full.

Exempt Payee Code (First Box)

Enter the number 1. Code 1 identifies the church as an organization exempt from tax under Section 501(a), which covers all 501(c)(3) entities including churches.¹ The code tells the payer not to apply backup withholding.³ Skipping it is the single most common mistake churches make on the W-9.

FATCA Reporting Code (Second Box)

Enter the letter A. Code A identifies the church as an organization exempt under Section 501(a) for purposes of the Foreign Account Tax Compliance Act.¹ The code applies whether or not the church holds foreign accounts, and the form asks for it, so it belongs there.

Lines 5 and 6: Address

Use the address where the church wants to receive 1099s and other tax correspondence. A P.O. box works if that is where the church gets its mail.¹ Match the address the church already has on file with the IRS for payroll or other filings to reduce the chance of a mismatch.

Part I: Employer Identification Number

The TIN for a church is always the nine-digit Employer Identification Number, never a Social Security Number. Enter it in the EIN boxes.⁴

Do not guess. An incorrect number can result in a penalty to the church,⁵ separate penalties for the payer,⁶ and delays for the church’s payment.

If the Church Cannot Find Its EIN

The IRS does not return a stamped copy of Form SS-4, so if the original paperwork is lost, there are two reliable ways to confirm the number. The church can request an entity transcript through the IRS website. Or a church officer can call the IRS business and specialty tax line and request Letter 147C, which formally confirms the EIN previously assigned.⁴ Keep whichever confirmation you receive in the church’s permanent files.

If the Church Has No EIN Yet

A newly formed church needs an EIN before it can complete a W-9 cleanly. The IRS online application issues the number immediately; Form SS-4 by fax or mail also works. In the meantime, the church can write “Applied For” in Part I, but it then has 60 calendar days to provide the actual number before the payer must begin backup withholding.³

Part II: Certification and Signature

By signing, the authorized representative certifies under penalty of perjury that the TIN is correct, that the church is not subject to backup withholding, and that the FATCA code entered (if any) is correct.¹ The signer is personally vouching for the information, so verify each entry before signing.

The IRS does not publish required titles for who may sign on behalf of a religious organization. In practice, the signer is usually the senior pastor, treasurer, or board chair, and should be someone the governing body has authorized to handle financial and legal matters. Date the form. An undated W-9 may be rejected.

Electronic Signatures

Electronic signatures are acceptable if the system authenticates the signer and the perjury statement matches the paper form.³ A signed paper copy scanned and emailed generally works too, though the delivery method matters for security.

Delivering the Form

Send the completed W-9 directly to the requester. It does not go to the IRS.¹ Because the form contains the church’s EIN, treat it as sensitive information. Encrypted email, a secure portal, or hand delivery are safer than an unprotected email attachment. Keep a copy of every W-9 the church submits, along with the name of the recipient and the date sent. The IRS recommends keeping employment tax records for at least four years,⁷ and the same window is a sensible baseline for W-9 copies.

When to Submit a New W-9

A W-9 does not expire on a schedule, but it becomes invalid the moment any of the information on it is no longer accurate. Send a fresh form to each affected payer when any of the following changes:

The church’s legal name, after a merger, name change, or reorganization.
The EIN, in the rare case the church obtains a new one.
The mailing address, since 1099s and other correspondence follow the W-9 on file.
The tax classification or exempt status.

There is no IRS deadline for the update, but the practical deadline is immediate. A W-9 becomes invalid as soon as circumstances affecting its correctness change, and the payer may be required to begin backup withholding once it learns the information on file is out of date.³

1
IRS. Form W-9 (Rev. March 2024)
2
Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches
3
Internal Revenue Service. Instructions for the Requester of Form W-9
4
Internal Revenue Service. Employer Identification Number
5
Office of the Law Revision Counsel. 26 U.S. Code 6723 – Failure To Comply With Other Information Reporting Requirements
6
Internal Revenue Service. Information Return Penalties
7
Internal Revenue Service. Employment Tax Recordkeeping