How to Get and Fill Out a W-9 for Your Business

To fill out a W-9, download the current form for free from irs.gov, enter your legal name and business name, check the box for your federal tax classification, write in your Social Security Number or Employer Identification Number, sign and date the certification, and return the completed page to the client or company that asked for it. The form is a single page and takes most people just a few minutes. You never send it to the IRS.

Where to Get the Form

The IRS hosts Form W-9 on its website at no charge. As of early 2026, the active version is the March 2024 revision, though a January 2026 revision is in draft and may replace it later in the year. Download the PDF, fill it in on your computer, and print or save a copy. Any site charging a fee for a blank W-9 is reselling a free government document.

One point trips up nearly every first-time filer: the completed W-9 does not go to the IRS. It goes to the person or company that will report payments made to you. They use the information to prepare a 1099 or another information return, and that return is what reaches the IRS.¹

Do You Need an EIN Before You Start

Whether you need an Employer Identification Number depends on your entity type. Corporations, partnerships, multi-member LLCs, and most trusts and estates use an EIN on the W-9. Sole proprietors and single-member LLCs treated as disregarded entities can use the owner’s Social Security Number instead, so an EIN is optional unless you have employees or file certain excise or pension tax returns.

If you need one and don’t have it yet, you can apply directly through the IRS:²

Online is the fastest. The IRS issues your EIN immediately at the end of the application, and the service is free. You can apply only once per day.
By fax, submit Form SS-4. If you include your own fax number, you should receive your EIN back within about four business days.
By mail, send Form SS-4 and expect roughly four weeks for a response.

Applicants whose principal place of business is outside the United States can apply by phone at 267-941-1099 during business hours, or by faxing or mailing Form SS-4 to the international operations office.² Your entity must already be legally formed with your state before you apply; the IRS requires that step first.

Filling Out the Form, Line by Line

The form has six areas: two name lines, a tax classification checkbox, an optional exemptions line, your address, and two formal parts for your taxpayer identification number and signature.

Lines 1 and 2: Your Name and Business Name

On Line 1, enter the legal name exactly as it appears on your federal tax return. For a corporation or partnership, that’s the entity’s legal name. For a sole proprietorship, it’s your personal name. If you run a single-member LLC treated as a disregarded entity for tax purposes, enter the owner’s name on Line 1, not the LLC’s name.³

Line 2 is for a business name or disregarded entity name that differs from Line 1. Put your trade name or DBA here. A single-member LLC owner who listed a personal name on Line 1 enters the LLC’s name on Line 2. If your business name and legal name match, leave Line 2 blank.

Line 3a: Federal Tax Classification

Check one box that describes how the IRS classifies your entity. The form offers seven options:⁴

Individual/sole proprietor, for a sole proprietorship or a single-member LLC that is disregarded for tax purposes.
C corporation, a standard corporation taxed separately from its owners.
S corporation, a corporation that has elected pass-through tax treatment.
Partnership, an entity with two or more owners sharing profits and losses.
Trust/estate, a trust or estate filing its own tax return.
LLC, for an LLC that has not elected to be disregarded. Write in its tax classification: C for C corporation, S for S corporation, or P for partnership.
Other, rarely used. Covers entities like tax-exempt organizations or certain foreign trusts that don’t fit the other categories.

A single-member LLC that is disregarded for tax purposes does not check the LLC box. Check the box that matches the owner’s classification instead, typically Individual/sole proprietor.³

Address Lines

Enter the address where the requester should mail information returns and any related correspondence. This is where your 1099 will go at year-end.

Part I: Taxpayer Identification Number

Part I has two boxes, one for a Social Security Number and one for an Employer Identification Number. Which you use depends on your entity type:⁴

Sole proprietors enter their SSN. If you also have an EIN, either one works, but sole proprietors are generally expected to use their SSN.
Single-member LLCs that are disregarded enter the owner’s SSN or EIN. Use the TIN that matches the name on Line 1.
Corporations, partnerships, multi-member LLCs, and trusts or estates enter the entity’s EIN.

The number you enter must match the name on Line 1. A mismatch can cause the IRS to flag the return filed by the company paying you, which can trigger backup withholding on your future payments.

Part II: Certification and Signature

Sign and date the form in Part II. By signing, you certify under penalties of perjury that your taxpayer identification number is correct and that you are not currently subject to backup withholding, or that you are exempt from it.⁴ If the IRS has previously notified you that you are subject to backup withholding because of underreported interest or dividends, cross out that portion of the certification before signing.

The signature can be handwritten or electronic, depending on what the requester accepts. Once you sign and date, the form is done.

Sending It Back Safely

Send the finished W-9 only to the person or company that requested it. Because the form contains sensitive data, use a secure method. Most companies offer a secure upload portal or encrypted email. For paper, certified mail with a return receipt gives you proof of delivery. Avoid regular unencrypted email; an intercepted W-9 gives a thief everything needed for identity fraud.

The company keeps your W-9 on file and uses the information to prepare Form 1099-NEC or other information returns at year-end. The IRS advises requesters to keep it in their records for at least four years.⁵

When to Submit a New W-9

A completed W-9 stays valid until something changes. Send an updated form to each company that has your old one when your legal name changes, your business restructures to a different entity type, your taxpayer identification number changes, or your address changes and you want your 1099s at the new location.

If the IRS tells a payer that your name and TIN don’t match its records, the payer will send you a “B notice” asking you to fix the problem. You generally have 30 business days from the payer’s receipt of the IRS notice to respond with a corrected W-9 before the payer must start backup withholding on your payments.⁶ Responding promptly with an accurate form prevents that withholding from starting.

What Happens If Your Information Is Wrong

Backup withholding is the IRS’s fallback when something goes wrong with a payee’s identification. If you fail to give the payer a correct TIN, if the IRS tells the payer your number is wrong, or if you have not certified that you’re exempt, the payer must withhold 24% of each payment.⁷ The 24% rate was permanently locked in by legislation enacted in 2025.⁸ Withholding continues until you supply a valid W-9 with a correct TIN or the IRS tells the payer the issue is resolved.

Certain payees are exempt from backup withholding altogether, including corporations, tax-exempt organizations, government agencies, financial institutions, real estate investment trusts, and registered securities dealers. Exempt payees indicate their status by entering the appropriate code on Line 4 of Form W-9.

Penalties can also apply directly to you. Failing to provide your correct TIN when asked can bring a $50 penalty for each failure. Filing a false statement to avoid backup withholding, such as certifying you’re exempt when you’re not, carries a $500 civil penalty. Willfully falsifying information on the form can lead to criminal charges, including fines and imprisonment.⁴

A W-9 is only for U.S. persons, meaning U.S. citizens, resident aliens, and domestic entities. If you’re a foreign individual or non-U.S. entity being asked for a W-9, the correct form is from the W-8 series instead, most commonly Form W-8BEN.⁹

1
Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification
2
Internal Revenue Service. Employer Identification Number
3
Internal Revenue Service. Instructions for the Requester of Form W-9 (03/2024)
4
Internal Revenue Service. Form W-9 (Rev. March 2024) Request for Taxpayer Identification Number and Certification
5
Internal Revenue Service. Forms and Associated Taxes for Independent Contractors
6
Internal Revenue Service. Understanding Your CP2100 or CP2100A Notice
7
Internal Revenue Service. Publication 15 (2026), (Circular E), Employer’s Tax Guide
8
Office of the Law Revision Counsel. 26 USC 3406 – Backup Withholding
9
Internal Revenue Service. Instructions for Form W-8BEN (10/2021)