What you need to know:

• 📎  Use the W-9 form to request a U.S. person's TIN and other tax info for proper tax reporting.
• 📎  You don’t need to file Form W-9 with the IRS. Send it only to the requester so they can use it to prepare Forms 1099 and keep it in their records for four years.
• 📎  Non-U.S. persons (non-citizens or non-residents) should use W-8 BEN instead.
• 📎 Official employees should use W-4 to report their tax info to employers.
• 📎  Fill out the form with an accurate legal/biz name, address, and tax classification.
• 📎  Choose between SSN and EIN based on your business structure and security preferences.
• 📎  Double-check all entries, especially TIN, to prevent issues with payment or compliance.
• 📎  Store the W-9 template and all the copies securely on for future ease of use.

When To Use and Not To Use Form W-9

W-9 is the IRS-recognized way to request a U.S. person's TIN along with other essential tax data. It's commonly used by businesses to collect Social Security Numbers (SSNs) or Employer Identification Numbers (EINs) from their freelance talents and independent contractors to correctly fill out Form 1099-NEC (starting from 2020) or, in some cases, Form 1099-MISC.

There are two prominent cases when you should NOT use the W-9 Form:

• 1. If you are not a U.S. person (citizen or resident), you should use the form W-8 BEN instead.
• 2. In case you consider yourself an official employee, use the form W-4 to report your tax info to your employer.

Note

1. If you improperly categorize an employee as an independent contractor without a valid reason, you could face responsibility for that worker's employment taxes.

How To Fill Out W-9 Form: Line-by-line Instructions

First of all, take a look at this W9 example. It will help you create your document way faster. This is how a filled PDF would look like in most cases.

You can finish the document in a couple of minutes and email it straight from the editor to the requester.

Step 1: Open the form

Initiate the process by clicking the “Complete W-9 now” button to open the form in user-friendly editor.

Step 2: Add legal name and/or business name (Lines 1 and 2)

Input your legal name exactly as shown on your Social Security card or official identification. If you are operating under a different business name, include that in the following line.

For instance, if your legal name is Samantha Smith and your freelance graphic design business is called "Smith Designs" write "Samantha Smith" on the first line and "Smith Designs" on the second line.

Step 3: Pick federal tax classification (Line 3)

On the third line, mark the box that accurately represents your tax status. As a contractor or freelancer, you would typically choose the "Individual/sole proprietor or single-member LLC" box.

For businesses with more than one shareholder, there are other business structures:

1. Select “C Corporation“ if your business accommodates an unlimited number of shareholders, ensuring separate income reporting for the corporation and each investor.

1. Choose “S Corporations“ if your corporation is capped at 100 shareholders and profit or loss is reported on individual shareholder tax returns.

1. Partnership is applicable for entities with shared ownership and joint profit distribution among two or more individuals.

1. Trust / Estate is for legal entities responsible for filing tax returns and paying any taxes the trust or estate owes.

Line 3b: Indicate if your business has foreign partners, owners, or beneficiaries. (The IRS added this new line in the 2024 revision to enable requesters to access information about any foreign affiliates involved to fulfill all reporting obligations.)

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In our example, Samantha Smith would check the first box since she runs a freelance graphic design business by herself.

Step 4: Enter exemptions (Line 4 optional)

In most cases, you would leave this section blank. However, if you have any applicable exemption codes based on your business type or tax situation, enter them in the designated fields. Note the correct code if you're exempt from backup withholding or are subject to a unique tax exemption.

Step 5: Add your address (Lines 5 and 6)

Fill in your mailing details, giving the house number, street name, city, state, and ZIP code. This address is where the payer will send any necessary tax paperwork, such as 1099 forms. In this example, Samantha Smith would enter her home address since she works from home.

Step 6: Provide taxpayer ID number (Part I)

Here, you've got two choices:

1. If you are a freelancer or sole proprietor, add your Social Security Number (SSN).

1. If you have a separate legal entity for your business, such as an LLC or corporation, put in your Employer Identification Number (EIN) instead.

Since Samantha Smith operates as a sole proprietor, she would enter her SSN.

Step 7: Sign and date the fillable W-9 form (Part II)

Before you wrap up, it's time for a quick review. Make sure every piece of info is on point and correct.

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Once you've double-checked the W-9, sign and date it at the bottom, confirming all information is accurate.

This means that you are giving your allowance to use your personal information in Forms 1099.

To sign the document in:

Click on the “Sign Field” → Choose the “My Signature” option → Type, draw, or upload your signature → Click the “Sign button”

Submitting the W-9 Form

Now it's time to send your information to the requester. It will only take a few minutes:

Click the “Export” button → Choose the “Send by Mail” option → Add the requester's email → Write an email providing your name in the subject line

W-9 Useful Tips To Remember

1. Use your W-9 template

Fill out the form once and store the template in a secure place. It will save you a lot of time and effort; all you'll need to do in the future is to change the requester's name and date.

2. Keep record

Save information of everyone to whom you send the W-9. You can use the “Requester's name and address” line to specify their info and store all your W-9s in one place. This way, you'll always know who can access your personal tax information.

3. Always double-check

The most common mistake with the IRS W-9 Form is writing an incorrect TIN. This can result in delayed payments, unexpected tax audits, and potential penalties for you and the client. So it's always better to check twice before sending.

4. Submit W-9 Promptly

If your client requested the form after they paid you, the best thing for your relations would be to send it as soon as they requested so they have all the needed information before January 31 (the first Form 1099 deadline).

5. Apply for EIN

If you don't want to share your Social Security Number, we recommend using an Employer Identification Number. As a sole proprietor, you can apply for it online and get it only in 15 minutes.

6. Understand Your Tax Classification

Ensure you know your federal tax classification, as it affects how you report income. If you need more clarification, consult with a tax professional before selecting the form.

While the W-9 primarily collects federal tax information, some states require their own identification numbers. Check the State FTA Members List to find your local tax authority for state-specific requirements.