To get a W-9 for your business, download the current form directly from IRS.gov/FormW9, enter your legal name and business name, check the box for your federal tax classification, fill in your address and taxpayer identification number, sign Part II, and return it to whoever asked for it.1Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification The form never goes to the IRS. It stays with the requester, who uses your information to prepare year-end information returns like the 1099-NEC.2IRS.gov. Form W-9 (Rev. March 2024)
Use the Official IRS Version
Only use the version posted at IRS.gov/FormW9.1Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification Third-party sites sometimes host outdated revisions or add their own branding, which can raise questions with the requester. Downloading the PDF straight from the IRS guarantees you have the current revision.
Your signature on Part II certifies under penalty of perjury that the TIN is correct, that you aren’t subject to backup withholding, and that you’re a U.S. person. Federal law requires anyone filing an information return to include a TIN,3Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers which is what makes the W-9 the standard intake document across freelance work, vendor onboarding, rental payments, and other non-wage arrangements.
Filling Out Each Line
Line 1 takes the legal name that matches your federal tax return. For a sole proprietorship or a single-member LLC treated as a disregarded entity, this is the owner’s personal name, not the business name.4Internal Revenue Service. Instructions for the Requester of Form W-9 (Rev. March 2024)
Line 2 is for the business or “doing business as” name if it’s different from Line 1. A sole proprietor with a DBA puts the trade name here.2IRS.gov. Form W-9 (Rev. March 2024)
Line 3 asks for your federal tax classification. Check one box: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, or LLC. If you check LLC, you also enter a letter code indicating how the LLC is taxed: C, S, or P for partnership.
Line 4 is for exempt payee codes. Most individuals and small businesses leave it blank. The codes apply to specific entities like corporations, government agencies, and tax-exempt organizations.
Lines 5 and 6 are your mailing address. Use the address where you want official tax documents delivered.
Part I is your taxpayer identification number, either a Social Security number or an Employer Identification Number. The number has to match the name on Line 1. When they don’t align in IRS records, backup withholding problems follow. Sole proprietors without employees can use an SSN. Partnerships, corporations, and multi-member LLCs need an EIN.
Getting an EIN First If You Need One
If your business needs an EIN and doesn’t have one yet, the IRS issues them online at no cost. The online application must be completed in a single session; it times out after 15 minutes of inactivity and can’t be saved. Once approved, the EIN is issued immediately and you can print the confirmation letter right away.5Internal Revenue Service. Get an Employer Identification Number
Have your entity type and the responsible party’s Social Security number or ITIN ready before starting. If you’re forming an LLC, partnership, or corporation, register with your state first. Applying for the EIN before state formation can delay things.
How LLCs Should Complete the Form
LLCs trip people up more than any other entity type because the IRS doesn’t treat “LLC” as a tax classification by itself. The form asks how the LLC is actually taxed, and the answer changes what goes on nearly every line.
A single-member LLC that hasn’t elected corporate treatment is a disregarded entity. The owner’s name goes on Line 1, the LLC’s name goes on Line 2, and the owner’s SSN or EIN goes in Part I.4Internal Revenue Service. Instructions for the Requester of Form W-9 (Rev. March 2024) On Line 3, check the LLC box and enter C, S, or P depending on the tax election.
A multi-member LLC taxed as a partnership puts the LLC’s legal name on Line 1, checks the LLC box, enters P, and uses the LLC’s own EIN. An LLC that has elected S-corp or C-corp status checks the LLC box with the matching letter code and uses the LLC’s EIN, not the owner’s personal SSN. Getting this wrong creates a name/TIN mismatch that can trigger IRS notices and backup withholding.
Signing and Delivering the Form
Sign and date Part II. Handwritten and electronic signatures are both accepted.2IRS.gov. Form W-9 (Rev. March 2024)
Send the completed form to the requester, not to the IRS. Because it contains your TIN, treat it like any other sensitive financial document. Encrypted file-sharing portals are the safest electronic option. If you’re emailing, send a password-protected PDF and share the password through a separate channel. For paper copies, certified mail creates a delivery record.
When a requester offers electronic submission, the IRS requires the system to verify the submitter’s identity, confirm that received information matches what was sent, and capture an electronic signature under the same perjury language used on the paper form.4Internal Revenue Service. Instructions for the Requester of Form W-9 (Rev. March 2024)
Collecting W-9s From Your Contractors
If you hire independent contractors, freelancers, or vendors, collect a completed W-9 from each of them before issuing the first payment. Chasing forms in January puts your 1099 filing deadline at risk. Build the W-9 request into onboarding so it sits alongside signing the contract.
What you’re collecting is the same information you’d provide on your own W-9: legal name, TIN, and entity type. You’ll use it to generate the contractor’s 1099-NEC after year end. For payments made in 2026, you must file a 1099-NEC for any contractor paid $2,000 or more during the calendar year. The threshold was $600 for years and was raised by legislation signed in mid-2025.6Internal Revenue Service. Form 1099 NEC and Independent Contractors The $2,000 figure will adjust for inflation starting in 2027.
When a completed W-9 comes back, check that the name and TIN make sense together. A sole proprietor should have a personal name on Line 1 with either an SSN or EIN. If the contractor claims corporate status, confirm the entity type matches your understanding of the relationship. The IRS offers a free TIN Matching service that lets you validate name/TIN combinations before filing information returns.7Internal Revenue Service. Taxpayer Identification Number (TIN) Matching
Payments to Corporations
Not every contractor payment requires a 1099. Payments to C corporations and S corporations are generally exempt from 1099-NEC reporting, and an LLC that has elected C-corp or S-corp treatment falls under the same exemption.8Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC Two exceptions catch people out: payments to attorneys and law firms go on a 1099-NEC regardless of how the firm is organized, and medical and health care payments go on a 1099-MISC even when paid to a corporation.9Internal Revenue Service. 10Internal Revenue Service. Backup Withholding The 24% rate is flat and applies to the gross payment.11Internal Revenue Service. Topic No. 307, Backup Withholding
Backup withholding is reported on Form 945, separate from the payroll tax deposits reported on Form 941. The practical fix is to tell contractors up front that you can’t pay them without a W-9 on file. Most resistance is misunderstanding rather than bad intent, and explaining that the alternative is a 24% cut from every payment usually resolves it.
When to Request a Fresh W-9
A W-9 doesn’t expire on a set schedule, but it becomes invalid the moment you know the information has changed. Common triggers include a contractor changing their legal name, getting a new EIN after restructuring, switching from sole proprietorship to an LLC, or moving. If a contractor marks an address as “NEW” on a submitted W-9, update your records immediately.12Internal Revenue Service. Instructions for the Requester of Form W-9
Some businesses request updated W-9s from all active vendors at the start of each year. That’s not legally required, but it catches changes contractors forgot to report and keeps 1099 data clean.
Foreign Contractors Don’t Use W-9
Form W-9 is only for U.S. persons and entities. An independent contractor who isn’t a U.S. citizen, resident alien, or domestic entity should provide Form W-8BEN (for individuals) or W-8BEN-E (for entities) instead. Payments to foreign contractors are subject to a default 30% withholding rate under a different set of rules than the 24% backup withholding that applies to U.S. persons without a valid TIN.13Internal Revenue Service. Forms and Associated Taxes for Independent Contractors Tax treaties can reduce or eliminate the 30% rate, but the contractor has to claim the treaty benefit on their W-8. If you can’t determine whether a payee is a U.S. or foreign person, the default rule treats them as a U.S. person subject to backup withholding.