Fill Form W-9 online
Request for Taxpayer Identification Number and Certification
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form W-9 in short
Form W-9 is how a U.S. person gives their correct taxpayer identification number (TIN) to a business or person that has to report payments to the IRS. Freelancers, contractors, landlords and other payees usually fill it in when a client or bank asks for it. You give the form to the requester. It is not sent to the IRS.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. March 2024 (checked 2026-10-25) |
| Who fills it in | A U.S. person (a U.S. citizen, resident alien, or U.S. company, partnership, trust or estate) who is asked for their TIN by someone who must file an information return, such as a Form 1099. |
| Who receives it | The requester: the business, client, bank or other payer that asked for the form. They use it to fill in information returns such as Form 1099-NEC or 1099-MISC. |
| Where to send it | Give the completed form to the requester. The form says: Do not send to the IRS. |
| Deadline | There is no IRS deadline. Give it to the requester when they ask, usually before they pay you. If you do not give a correct TIN, the payer may have to start backup withholding. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The March 2024 revision changed line 3a to clarify how a disregarded entity completes it, and added a new line 3b. Line 3b is for flow-through entities (partnerships, trusts, estates) that give the form to another flow-through entity they own part of, to show whether they have foreign partners, owners or beneficiaries.
How to fill out Form W-9, line by line
| Line 1 | Name of entity/individual An entry is required. Individuals usually enter the name on their tax return. If you are a sole proprietor or a single-owner disregarded entity, put the owner's name here and the business name on line 2. |
| Line 2 | Business name/disregarded entity name Enter your business, trade or DBA name only if it is different from line 1. Leave it blank if not. |
| Line 3a | Federal tax classification Check only one box: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC, or other. If you check LLC, enter C, S or P for how the LLC is taxed. A single-member LLC that is a disregarded entity checks the box for its owner instead. |
| Line 3b | Foreign partners, owners or beneficiaries Most people skip this. It applies only to partnerships, trusts, estates or LLCs taxed as partnerships that give this form to a partnership, trust or estate they have an ownership interest in, and that have foreign partners, owners or beneficiaries. |
| Line 4 | Exemptions Exempt payee code and FATCA exemption code. These codes apply only to certain entities, not individuals. Most individuals and small businesses leave this blank. |
| Lines 5 and 6 | Address, city, state and ZIP code Enter the address where the requester should mail your information returns, such as your Form 1099. |
| Requester box | Requester's name and address (optional) You can write the name and address of the person or business asking for the form. It is optional. |
| Line 7 | Account number(s) (optional) You can list an account number the requester uses for you, such as a bank or vendor account number. It is optional. |
| Part I | Taxpayer Identification Number (TIN) Enter your social security number (SSN) or employer identification number (EIN). It must match the name on line 1. A sole proprietor with an EIN may use either the SSN or the EIN. A resident alien who cannot get an SSN enters an ITIN in the SSN boxes. If you have applied for a number but do not have it yet, write Applied For. |
| Part II | Certification and signature Sign and date to certify that your TIN is correct, that you are not subject to backup withholding, and that you are a U.S. person. If the IRS has told you that you are currently subject to backup withholding for underreporting interest or dividends, cross out item 2 before signing. |
Common mistakes to avoid
- Putting the business name on line 1 when you are a sole proprietor. The owner's name goes on line 1 and the business name on line 2.
- A single-member LLC checking the LLC box and entering a code. A disregarded entity checks the box for its owner's tax classification instead.
- Entering a TIN that does not match the name on line 1, which can lead to backup withholding.
- Checking more than one box on line 3a. The form says to check only one.
- Mailing the completed form to the IRS. It goes to the requester only.
- Forgetting to sign and date Part II when the requester needs the certification.
- Using Form W-9 when you are a nonresident alien or foreign entity. Foreign persons use the right Form W-8, such as W-8BEN, or Form 8233.
- Filling in exemption codes on line 4 as an individual. These codes apply only to certain entities.
Questions about Form W-9
Do I send Form W-9 to the IRS?
No. The form says to give it to the requester and not send it to the IRS. The requester keeps it and uses the information to file returns such as Form 1099.
Should I use my SSN or my EIN on a W-9?
Individuals generally use their SSN. A sole proprietor who has an EIN may enter either the SSN or the EIN. Corporations, partnerships and most other entities use their EIN. The number must match the name on line 1.
What is backup withholding?
If you do not give a correct TIN or certification, a payer may have to withhold 24% of certain payments and send it to the IRS. This is called backup withholding. Giving a correct TIN and the right certifications generally avoids it.
What if I do not have a TIN yet?
Apply for one, then write Applied For in the TIN space, sign, date and give the form to the requester. For some payments, such as interest and dividends, you generally have 60 days to provide the number. For other payments, backup withholding can apply until you provide it.
Which box does a single-member LLC check on line 3a?
If the LLC is a disregarded entity, it checks the box for its owner's tax classification, for example individual/sole proprietor. The owner's name goes on line 1 and the LLC name on line 2. If the LLC is taxed as a corporation or partnership, it checks LLC and enters C, S or P.
Is it safe to send a W-9 by email?
A W-9 contains your SSN or EIN, so treat it as sensitive. Confirm that the request is genuine before sending it, and use a secure method if the requester offers one. The IRS instructions do not set one required delivery method.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.