What the W-9 is for
A W-9 is how a business collects your legal name, tax classification and taxpayer identification number (TIN) before it pays you. The payer keeps it on file and uses it to prepare the information returns — usually a 1099 — that report those payments to the IRS. You give the W-9 to the person or company that asked for it; it is never mailed to the IRS.
Clients typically ask for one when you start freelancing or contracting for them, banks ask when you open certain accounts, and landlords or brokers may ask too. If you are not a US person (citizen or resident alien), the W-9 is the wrong form — non-US individuals use the W-8BEN instead.
Filling it in, line by line
- Line 1 — your name exactly as it appears on your income tax return. A sole proprietor puts their own name here, not the business name.
- Line 2 — business or "doing business as" name, only if it differs from line 1.
- Line 3a — tax classification: individual/sole proprietor, C or S corporation, partnership, trust/estate, LLC (with its tax code letter), or other.
- Line 3b — added in the March 2024 revision: only for partnerships, trusts and estates (or LLCs taxed as partnerships) that have foreign partners, owners or beneficiaries.
- Lines 5–6 — your mailing address.
- Part I — either your Social Security number or your EIN, not both.
- Part II — the certification. Sign and date it.
In our editor each of the 23 fields shows the description printed on the form, so you see "5. Address (number, street, and apt. or suite no.)" instead of an internal code like f1_07.
Signing and sending it safely
Draw your signature, then click the Signature line in Part II to place it there — the form's signature area is on page 1, while pages 2–6 are the IRS instructions. Because a W-9 contains your SSN or EIN, avoid sending it as a plain email attachment when the requester offers a secure upload portal.
FAQ
Do I send the W-9 to the IRS?
No. You return it to the person or business that requested it. They use it to file information returns; the IRS does not want the W-9 itself.
Which revision is this?
The IRS revision dated March 2024, the version the IRS currently publishes. It is the unmodified official file.
What if I refuse to give a W-9?
The payer may be required to apply backup withholding to payments made to you. The instructions on pages 2–6 of the form explain when this applies.