To request a W-9 from a vendor, download the current version of Form W-9 from irs.gov, send it to the vendor through a secure channel during onboarding, and give them a clear return deadline before you issue any payment. You need the completed form to capture the vendor’s legal name, tax classification, and taxpayer identification number so you can file an accurate 1099 at year-end and avoid backup withholding, penalties, and IRS notices later.
Which Vendors You Need a W-9 From
Request a W-9 from any vendor you expect to pay $600 or more for services during the tax year. That threshold triggers Form 1099-NEC, and you cannot complete a 1099 without the vendor’s TIN.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025) The requirement covers independent contractors, freelancers, sole proprietors, partnerships, and most other non-employee service providers.2Internal Revenue Service. Reporting Payments to Independent Contractors
If you’re not sure a vendor will cross $600, collect one anyway. Projects grow. Chasing a form down in January is harder than sending one in week one.
Vendors Who May Be Exempt
Some payees are generally exempt from backup withholding and, in some situations, may not need to provide a W-9. C corporations and S corporations are typically exempt on service payments, though exceptions apply to payments to attorneys and to medical or health care providers. Tax-exempt organizations under Section 501(a), federal, state, and local government entities, and financial institutions such as banks, credit unions, and registered securities dealers are also exempt categories.
Even for exempt vendors, collecting a W-9 is still worth doing. The form has a line where an exempt payee enters a code identifying the exemption, which documents the status in your file.3Internal Revenue Service. Form W-9 (Rev. March 2024)
Sending the Request
The best time to ask is during vendor onboarding, before the first payment goes out. Include a blank copy of the current Form W-9, a short note explaining why you need it, a return deadline (10 to 14 business days is reasonable), and a contact person for questions. Always use the version currently posted at irs.gov; the IRS revises the form periodically and an older version may be missing required fields.
Choosing a Secure Delivery Method
A completed W-9 contains the vendor’s TIN, so treat it like any other sensitive financial document. Encrypted email, a password-protected file-sharing portal, or a secure vendor onboarding platform all work. Physical mail is fine if the vendor prefers paper, ideally with delivery confirmation.
Collecting W-9s Electronically
The IRS allows electronic submission of W-9s, including by fax, but your system has to meet specific requirements. It must ensure the information received matches what was sent, verify the identity of the submitter, include the same information fields as the paper form, and capture an electronic signature made under penalty of perjury. You also need the ability to produce a hard copy if the IRS asks for one.4Internal Revenue Service. Instructions for the Requester of Form W-9 Many accounting and vendor-management platforms have built-in W-9 workflows that satisfy these rules, which helps if you onboard contractors in volume.
Checking the Completed Form
When the form comes back, review it before filing it away. Confirm that the vendor entered a legal name, checked a tax classification box, provided a TIN, and signed and dated the certification. A form missing any of those elements is incomplete and should go back for correction.5Internal Revenue Service. Instructions for the Requester of Form W-9 (Rev. March 2024)
Verify the Name and TIN Before Year-End
An incorrect name-and-TIN combination on a 1099 can trigger an IRS notice and penalties. The IRS runs a free TIN Matching program that lets you check a vendor’s name-and-TIN combination against IRS records before you file information returns. You need to be a registered payer on the IRS Payer Account File to use it, and both interactive and bulk matching are available.6Internal Revenue Service. Taxpayer Identification Number (TIN) Matching TIN Matching is optional, but running new W-9s through it catches errors early and supports a reasonable-cause defense if the IRS later questions a return.7Office of the Law Revision Counsel. 26 U.S.C. 6724 – Waiver; Definitions and Special Rules
If a Vendor Refuses or the TIN Is Wrong
If a vendor refuses to provide a completed W-9 or fails to furnish a TIN, federal law requires you to begin backup withholding at 24% on all payments to that vendor and remit the withheld amounts to the IRS.8Internal Revenue Service. Publication 15 (2026)9Office of the Law Revision Counsel. 26 U.S.C. 3406 – Backup Withholding Ignoring the obligation leaves your business on the hook for the unpaid withholding. State the consequence plainly in your request; most vendors cooperate once they understand that 24% of every payment will otherwise be held back. You are not required to end the relationship with a vendor who refuses, but you must withhold and report.
Responding to a CP2100 or CP2100A Notice
If a name-and-TIN combination you reported does not match IRS records, the IRS sends a CP2100 or CP2100A notice. You then send the vendor a First B Notice along with a fresh blank W-9 and ask for corrected information. If the same vendor appears on another CP2100 or CP2100A within three years, you send a Second B Notice, and the vendor has to verify their TIN directly with the IRS or the Social Security Administration rather than by filling out another W-9. Backup withholding at 24% applies until you receive a corrected, valid TIN.10Internal Revenue Service. Backup Withholding “B” Program
Storing and Refreshing W-9s
Keep completed W-9s in a secure digital environment with access controls or in a locked physical cabinet, and limit access to employees who need the data for tax reporting. The IRS requires you to keep W-9 forms on file for four years in case questions come up from the vendor or the IRS.11Internal Revenue Service. Forms and Associated Taxes for Independent Contractors A simple tracking log showing which vendors have current W-9s, which requests are outstanding, and when each form was last updated pays off during 1099 season.
When to Ask for a New One
A W-9 has no set expiration date, but the IRS treats it as invalid on the date you know or have reason to know that the information is no longer correct.4Internal Revenue Service. Instructions for the Requester of Form W-9 Common triggers for requesting an updated form:
- The vendor changed its legal name, incorporated, or merged.
- A sole proprietor formed an LLC, or an LLC changed its tax classification.
- The vendor obtained a new Employer Identification Number.
- You received a CP2100 or CP2100A notice about that vendor.
Annual recertification is not required, but many businesses ask active vendors to confirm or update their information at the start of each year to reduce the risk of filing a 1099 with stale data.
Why This Matters at Year-End
The W-9 data you collect flows straight onto your information returns. Non-employee compensation of $600 or more goes on Form 1099-NEC; rent, royalties, prizes, and other payment types go on Form 1099-MISC.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
Form 1099-NEC must be filed with the IRS and furnished to the vendor by January 31, on paper or electronically. Form 1099-MISC is due to the vendor by January 31, with an IRS filing deadline of February 28 on paper or March 31 electronically. Deadlines falling on a weekend or federal holiday shift to the next business day.12Internal Revenue Service. Publication 1099 General Instructions for Certain Information Returns (For Use in Preparing 2026 Returns)
Late or incorrect information returns carry tiered per-form penalties that climb the longer the form is outstanding, topping out at $340 per form for returns filed after August 1 or not filed at all, and $680 per form for intentional disregard with no annual cap. The IRS can waive penalties for reasonable cause, but that argument is difficult to make when no W-9 was on file in the first place.13Internal Revenue Service. Information Return Penalties7Office of the Law Revision Counsel. 26 U.S.C. 6724 – Waiver; Definitions and Special Rules Collecting the form up front, verifying the TIN, and refreshing it when something changes is the least expensive way to stay clear of all of it.