Get IRS W-9 Form

Get IRS W-9 Form

The IRS W-9 form is a document that provides a taxpayer's identification information to businesses or other entities that are required to report payments made to them. It’s essential for independent contractors and freelancers, as it ensures the correct tax information is reported. If you need to complete the W-9 form, click the button below to get started.

Outline

The IRS W-9 form plays a crucial role in various financial transactions by serving as a request for taxpayer identification information. Individuals and businesses alike may need to fill out this form to provide their Taxpayer Identification Number (TIN) to others, particularly when they receive income that is not subject to withholding, such as freelance earnings or rental income. By completing the W-9, a payee enables the payer to accurately report paid amounts to the IRS, thereby ensuring compliance with federal tax laws. The form requires essential details, including the name of the individual or business entity, the TIN, and the appropriate classification of the taxpayer, whether as an individual, corporation, or partnership. Additionally, the W-9 includes a certification statement, affirming that the information provided is correct and that the individual is not subject to backup withholding. Understanding the nuances of the W-9 enhances one's ability to navigate the complexities of tax reporting and maintain transparent financial relationships, ultimately contributing to a smoother tax experience.

IRS W-9 Preview

□ □ □ □ □
□
-
□
□
I I
[Il]ITJIIIII
ITJ
11111111
------------
Form W-9
(Rev. March 2024)
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
Go to www.irs.gov/FormW9 for instructions and the latest information.
Give form to the
requester. Do not
send to the IRS.
Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.
Print or type.
See Specific Instructions on page 3.
1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded
entity’s name on line 2.)
2 Business name/disregarded entity name, if different from above.
3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check
only one of the following seven boxes.
Individual/sole proprietor C corporation S corporation Partnership Trust/estate
LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) . . . .
Note: Check the “LLC” box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax
classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate
box for the tax classification of its owner.
Other (see instructions)
4 Exemptions (codes apply only to
certain entities, not individuals;
see instructions on page 3):
Exempt payee code (if any)
Exemption from Foreign Account Tax
Compliance Act (FATCA) reporting
code (if any)
(Applies to accounts maintained
outside the United States.)
3b If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification,
and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check
this box if you have any foreign partners, owners, or beneficiaries. See instructions . . . . . . . . .
5 Address (number, street, and apt. or suite no.). See instructions. Requester’s name and address (optional)
6 City, state, and ZIP code
7 List account number(s) here (optional)
Part I Taxpayer Identification Number (TIN)
Social security number
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other
entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
or
TIN, later.
Employer identification number
– –
Note: If the account is in more than one name, see the instructions for line 1. See also What Name and
Number To Give the Requester for guidelines on whose number to enter.
–
Part II Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding
because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments
other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.
Sign
Signature of
U.S. person Date
Here
General Instructions
Section references are to the Internal Revenue Code unless otherwise
noted.
Future developments. For the latest information about developments
related to Form W-9 and its instructions, such as legislation enacted
after they were published, go to
www.irs.gov/FormW9.
What’s New
Line 3a has been modified to clarify how a disregarded entity completes
this line. An LLC that is a disregarded entity should check the
appropriate box for the tax classification of its owner. Otherwise, it
should check the “LLC” box and enter its appropriate tax classification.
New line 3b has been added to this form. A flow-through entity is
required to complete this line to indicate that it has direct or indirect
foreign partners, owners, or beneficiaries when it provides the Form W-9
to another flow-through entity in which it has an ownership interest. This
change is intended to provide a flow-through entity with information
regarding the status of its indirect foreign partners, owners, or
beneficiaries, so that it can satisfy any applicable reporting
requirements. For example, a partnership that has any indirect foreign
partners may be required to complete Schedules K-2 and K-3. See the
Partnership Instructions for Schedules K-2 and K-3 (Form 1065).
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an
information return with the IRS is giving you this form because they
Cat. No. 10231X
Form
W-9 (Rev. 3-2024)
Form W-9 (Rev. 3-2024)
Page
2
must obtain your correct taxpayer identification number (TIN), which
may be your social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification number
(ATIN), or employer identification number (EIN), to report on an
information return the amount paid to you, or other amount reportable
on an information return. Examples of information returns include, but
are not limited to, the following.
• Form 1099-INT (interest earned or paid).
• Form 1099-DIV (dividends, including those from stocks or mutual
funds).
• Form 1099-MISC (various types of income, prizes, awards, or gross
proceeds).
• Form 1099-NEC (nonemployee compensation).
• Form 1099-B (stock or mutual fund sales and certain other
transactions by brokers).
• Form 1099-S (proceeds from real estate transactions).
• Form 1099-K (merchant card and third-party network transactions).
• Form 1098 (home mortgage interest), 1098-E (student loan interest),
and 1098-T (tuition).
• Form 1099-C (canceled debt).
• Form 1099-A (acquisition or abandonment of secured property).
Use Form W-9 only if you are a U.S. person (including a resident
alien), to provide your correct TIN.
Caution: If you don’t return Form W-9 to the requester with a TIN, you
might be subject to backup withholding. See What is backup
withholding, later.
By signing the filled-out form, you:
1. Certify that the TIN you are giving is correct (or you are waiting for a
number to be issued);
2. Certify that you are not subject to backup withholding; or
3. Claim exemption from backup withholding if you are a U.S. exempt
payee; and
4. Certify to your non-foreign status for purposes of withholding under
chapter 3 or 4 of the Code (if applicable); and
5. Certify that FATCA code(s) entered on this form (if any) indicating
that you are exempt from the FATCA reporting is correct. See What Is
FATCA Reporting, later, for further information.
Note: If you are a U.S. person and a requester gives you a form other
than Form W-9 to request your TIN, you must use the requester’s form if
it is substantially similar to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
• An individual who is a U.S. citizen or U.S. resident alien;
• A partnership, corporation, company, or association created or
organized in the United States or under the laws of the United States;
• An estate (other than a foreign estate); or
• A domestic trust (as defined in Regulations section 301.7701-7).
Establishing U.S. status for purposes of chapter 3 and chapter 4
withholding. Payments made to foreign persons, including certain
distributions, allocations of income, or transfers of sales proceeds, may
be subject to withholding under chapter 3 or chapter 4 of the Code
(sections 1441–1474). Under those rules, if a Form W-9 or other
certification of non-foreign status has not been received, a withholding
agent, transferee, or partnership (payor) generally applies presumption
rules that may require the payor to withhold applicable tax from the
recipient, owner, transferor, or partner (payee). See Pub. 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities.
The following persons must provide Form W-9 to the payor for
purposes of establishing its non-foreign status.
• In the case of a disregarded entity with a U.S. owner, the U.S. owner
of the disregarded entity and not the disregarded entity.
• In the case of a grantor trust with a U.S. grantor or other U.S. owner,
generally, the U.S. grantor or other U.S. owner of the grantor trust and
not the grantor trust.
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust
and not the beneficiaries of the trust.
See Pub. 515 for more information on providing a Form W-9 or a
certification of non-foreign status to avoid withholding.
Foreign person. If you are a foreign person or the U.S. branch of a
foreign bank that has elected to be treated as a U.S. person (under
Regulations section 1.1441-1(b)(2)(iv) or other applicable section for
chapter 3 or 4 purposes), do not use Form W-9. Instead, use the
appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a
qualified foreign pension fund under Regulations section 1.897(l)-1(d), or
a partnership that is wholly owned by qualified foreign pension funds,
that is treated as a non-foreign person for purposes of section 1445
withholding, do not use Form W-9. Instead, use Form W-8EXP (or other
certification of non-foreign status).
Nonresident alien who becomes a resident alien. Generally, only a
nonresident alien individual may use the terms of a tax treaty to reduce
or eliminate U.S. tax on certain types of income. However, most tax
treaties contain a provision known as a saving clause. Exceptions
specified in the saving clause may permit an exemption from tax to
continue for certain types of income even after the payee has otherwise
become a U.S. resident alien for tax purposes.
If you are a U.S. resident alien who is relying on an exception
contained in the saving clause of a tax treaty to claim an exemption
from U.S. tax on certain types of income, you must attach a statement
to Form W-9 that specifies the following five items.
1. The treaty country. Generally, this must be the same treaty under
which you claimed exemption from tax as a nonresident alien.
2. The treaty article addressing the income.
3. The article number (or location) in the tax treaty that contains the
saving clause and its exceptions.
4. The type and amount of income that qualifies for the exemption
from tax.
5. Sufficient facts to justify the exemption from tax under the terms of
the treaty article.
Example. Article 20 of the U.S.-China income tax treaty allows an
exemption from tax for scholarship income received by a Chinese
student temporarily present in the United States. Under U.S. law, this
student will become a resident alien for tax purposes if their stay in the
United States exceeds 5 calendar years. However, paragraph 2 of the
first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the
provisions of Article 20 to continue to apply even after the Chinese
student becomes a resident alien of the United States. A Chinese
student who qualifies for this exception (under paragraph 2 of the first
Protocol) and is relying on this exception to claim an exemption from tax
on their scholarship or fellowship income would attach to Form W-9 a
statement that includes the information described above to support that
exemption.
If you are a nonresident alien or a foreign entity, give the requester the
appropriate completed Form W-8 or Form 8233.
Backup Withholding
What is backup withholding? Persons making certain payments to you
must under certain conditions withhold and pay to the IRS 24% of such
payments. This is called “backup withholding.” Payments that may be
subject to backup withholding include, but are not limited to, interest,
tax-exempt interest, dividends, broker and barter exchange
transactions, rents, royalties, nonemployee pay, payments made in
settlement of payment card and third-party network transactions, and
certain payments from fishing boat operators. Real estate transactions
are not subject to backup withholding.
You will not be subject to backup withholding on payments you receive
if you give the requester your correct TIN, make the proper certifications,
and report all your taxable interest and dividends on your tax return.
Payments you receive will be subject to backup withholding if:
1. You do not furnish your TIN to the requester;
2. You do not certify your TIN when required (see the instructions for
Part II for details);
3. The IRS tells the requester that you furnished an incorrect TIN;
4. The IRS tells you that you are subject to backup withholding
because you did not report all your interest and dividends on your tax
return (for reportable interest and dividends only); or
5. You do not certify to the requester that you are not subject to
backup withholding, as described in item 4 under “By signing the filled-
out form” above (for reportable interest and dividend accounts opened
after 1983 only).
Form W-9 (Rev. 3-2024)
Page
3
Certain payees and payments are exempt from backup withholding.
See Exempt payee code, later, and the separate Instructions for the
Requester of Form W-9 for more information.
See also Establishing U.S. status for purposes of chapter 3 and
chapter 4 withholding, earlier.
What Is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a
participating foreign financial institution to report all U.S. account
holders that are specified U.S. persons. Certain payees are exempt from
FATCA reporting. See Exemption from FATCA reporting code, later, and
the Instructions for the Requester of Form W-9 for more information.
Updating Your Information
You must provide updated information to any person to whom you
claimed to be an exempt payee if you are no longer an exempt payee
and anticipate receiving reportable payments in the future from this
person. For example, you may need to provide updated information if
you are a C corporation that elects to be an S corporation, or if you are
no longer tax exempt. In addition, you must furnish a new Form W-9 if
the name or TIN changes for the account, for example, if the grantor of a
grantor trust dies.
Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a
requester, you are subject to a penalty of $50 for each such failure
unless your failure is due to reasonable cause and not to willful neglect.
Civil penalty for false information with respect to withholding. If you
make a false statement with no reasonable basis that results in no
backup withholding, you are subject to a $500 penalty.
Criminal penalty for falsifying information. Willfully falsifying
certifications or affirmations may subject you to criminal penalties
including fines and/or imprisonment.
Misuse of TINs. If the requester discloses or uses TINs in violation of
federal law, the requester may be subject to civil and criminal penalties.
Specific Instructions
Line 1
You must enter one of the following on this line; do not leave this line
blank. The name should match the name on your tax return.
If this Form W-9 is for a joint account (other than an account
maintained by a foreign financial institution (FFI)), list first, and then
circle, the name of the person or entity whose number you entered in
Part I of Form W-9. If you are providing Form W-9 to an FFI to document
a joint account, each holder of the account that is a U.S. person must
provide a Form W-9.
• Individual. Generally, enter the name shown on your tax return. If you
have changed your last name without informing the Social Security
Administration (SSA) of the name change, enter your first name, the last
name as shown on your social security card, and your new last name.
Note for ITIN applicant: Enter your individual name as it was entered
on your Form W-7 application, line 1a. This should also be the same as
the name you entered on the Form 1040 you filed with your application.
• Sole proprietor. Enter your individual name as shown on your Form
1040 on line 1. Enter your business, trade, or “doing business as” (DBA)
name on line 2.
• Partnership, C corporation, S corporation, or LLC, other than a
disregarded entity. Enter the entity’s name as shown on the entity’s tax
return on line 1 and any business, trade, or DBA name on line 2.
• Other entities. Enter your name as shown on required U.S. federal tax
documents on line 1. This name should match the name shown on the
charter or other legal document creating the entity. Enter any business,
trade, or DBA name on line 2.
• Disregarded entity. In general, a business entity that has a single
owner, including an LLC, and is not a corporation, is disregarded as an
entity separate from its owner (a disregarded entity). See Regulations
section 301.7701-2(c)(2). A disregarded entity should check the
appropriate box for the tax classification of its owner. Enter the owner’s
name on line 1. The name of the owner entered on line 1 should never
be a disregarded entity. The name on line 1 should be the name shown
on the income tax return on which the income should be reported. For
example, if a foreign LLC that is treated as a disregarded entity for U.S.
federal tax purposes has a single owner that is a U.S. person, the U.S.
owner’s name is required to be provided on line 1. If the direct owner of
the entity is also a disregarded entity, enter the first owner that is not
disregarded for federal tax purposes. Enter the disregarded entity’s
name on line 2. If the owner of the disregarded entity is a foreign person,
the owner must complete an appropriate Form W-8 instead of a Form
W-9. This is the case even if the foreign person has a U.S. TIN.
Line 2
If you have a business name, trade name, DBA name, or disregarded
entity name, enter it on line 2.
Line 3a
Check the appropriate box on line 3a for the U.S. federal tax
classification of the person whose name is entered on line 1. Check only
one box on line 3a.
IF the entity/individual on line 1
is a(n) . . .
THEN check the box for . . .
• Corporation Corporation.
• Individual or
• Sole proprietorship
Individual/sole proprietor.
• LLC classified as a partnership
for U.S. federal tax purposes or
• LLC that has filed Form 8832 or
2553 electing to be taxed as a
corporation
Limited liability company and
enter the appropriate tax
classification:
P = Partnership,
C = C corporation, or
S = S corporation.
• Partnership Partnership.
• Trust/estate Trust/estate.
Line 3b
Check this box if you are a partnership (including an LLC classified as a
partnership for U.S. federal tax purposes), trust, or estate that has any
foreign partners, owners, or beneficiaries, and you are providing this
form to a partnership, trust, or estate, in which you have an ownership
interest. You must check the box on line 3b if you receive a Form W-8
(or documentary evidence) from any partner, owner, or beneficiary
establishing foreign status or if you receive a Form W-9 from any
partner, owner, or beneficiary that has checked the box on line 3b.
Note: A partnership that provides a Form W-9 and checks box 3b may
be required to complete Schedules K-2 and K-3 (Form 1065). For more
information, see the Partnership Instructions for Schedules K-2 and K-3
(Form 1065).
If you are required to complete line 3b but fail to do so, you may not
receive the information necessary to file a correct information return with
the IRS or furnish a correct payee statement to your partners or
beneficiaries. See, for example, sections 6698, 6722, and 6724 for
penalties that may apply.
Line 4 Exemptions
If you are exempt from backup withholding and/or FATCA reporting,
enter in the appropriate space on line 4 any code(s) that may apply to
you.
Exempt payee code.
• Generally, individuals (including sole proprietors) are not exempt from
backup withholding.
• Except as provided below, corporations are exempt from backup
withholding for certain payments, including interest and dividends.
• Corporations are not exempt from backup withholding for payments
made in settlement of payment card or third-party network transactions.
• Corporations are not exempt from backup withholding with respect to
attorneys’ fees or gross proceeds paid to attorneys, and corporations
that provide medical or health care services are not exempt with respect
to payments reportable on Form 1099-MISC.
The following codes identify payees that are exempt from backup
withholding. Enter the appropriate code in the space on line 4.
1—An organization exempt from tax under section 501(a), any IRA, or
a custodial account under section 403(b)(7) if the account satisfies the
requirements of section 401(f)(2).
Form W-9 (Rev. 3-2024)
Page
4
2—The United States or any of its agencies or instrumentalities.
3—A state, the District of Columbia, a U.S. commonwealth or territory,
or any of their political subdivisions or instrumentalities.
4—A foreign government or any of its political subdivisions, agencies,
or instrumentalities.
5—A corporation.
6—A dealer in securities or commodities required to register in the
United States, the District of Columbia, or a U.S. commonwealth or
territory.
7—A futures commission merchant registered with the Commodity
Futures Trading Commission.
8—A real estate investment trust.
9—An entity registered at all times during the tax year under the
Investment Company Act of 1940.
10—A common trust fund operated by a bank under section 584(a).
11—A financial institution as defined under section 581.
12—A middleman known in the investment community as a nominee or
custodian.
13—A trust exempt from tax under section 664 or described in section
4947.
The following chart shows types of payments that may be exempt
from backup withholding. The chart applies to the exempt payees listed
above, 1 through 13.
IF the payment is for . . . THEN the payment is exempt
for . . .
• Interest and dividend payments All exempt payees except
for 7.
• Broker transactions Exempt payees 1 through 4 and 6
through 11 and all C corporations.
S corporations must not enter an
exempt payee code because they
are exempt only for sales of
noncovered securities acquired
prior to 2012.
• Barter exchange transactions
and patronage dividends
Exempt payees 1 through 4.
• Payments over $600 required to
be reported and direct sales over
$5,000
1
Generally, exempt payees
1 through 5.
2
• Payments made in settlement of
payment card or third-party
network transactions
Exempt payees 1 through 4.
1
See Form 1099-MISC, Miscellaneous Information, and its instructions.
2
However, the following payments made to a corporation and
reportable on Form 1099-MISC are not exempt from backup
withholding: medical and health care payments, attorneys’ fees, gross
proceeds paid to an attorney reportable under section 6045(f), and
payments for services paid by a federal executive agency.
Exemption from FATCA reporting code. The following codes identify
payees that are exempt from reporting under FATCA. These codes
apply to persons submitting this form for accounts maintained outside
of the United States by certain foreign financial institutions. Therefore, if
you are only submitting this form for an account you hold in the United
States, you may leave this field blank. Consult with the person
requesting this form if you are uncertain if the financial institution is
subject to these requirements. A requester may indicate that a code is
not required by providing you with a Form W-9 with “Not Applicable” (or
any similar indication) entered on the line for a FATCA exemption code.
A—An organization exempt from tax under section 501(a) or any
individual retirement plan as defined in section 7701(a)(37).
B—The United States or any of its agencies or instrumentalities.
C—A state, the District of Columbia, a U.S. commonwealth or
territory, or any of their political subdivisions or instrumentalities.
D—A corporation the stock of which is regularly traded on one or
more established securities markets, as described in Regulations
section 1.1472-1(c)(1)(i).
E—A corporation that is a member of the same expanded affiliated
group as a corporation described in Regulations section 1.1472-1(c)(1)(i).
F—A dealer in securities, commodities, or derivative financial
instruments (including notional principal contracts, futures, forwards,
and options) that is registered as such under the laws of the United
States or any state.
G—A real estate investment trust.
H—A regulated investment company as defined in section 851 or an
entity registered at all times during the tax year under the Investment
Company Act of 1940.
I—A common trust fund as defined in section 584(a).
J—A bank as defined in section 581.
K—A broker.
L—A trust exempt from tax under section 664 or described in section
4947(a)(1).
M—A tax-exempt trust under a section 403(b) plan or section 457(g)
plan.
Note:
You may wish to consult with the financial institution requesting
this form to determine whether the FATCA code and/or exempt payee
code should be completed.
Line 5
Enter your address (number, street, and apartment or suite number).
This is where the requester of this Form W-9 will mail your information
returns. If this address differs from the one the requester already has on
file, enter “NEW” at the top. If a new address is provided, there is still a
chance the old address will be used until the payor changes your
address in their records.
Line 6
Enter your city, state, and ZIP code.
Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and
you do not have, and are not eligible to get, an SSN, your TIN is your
IRS ITIN. Enter it in the entry space for the Social security number. If you
do not have an ITIN, see How to get a TIN below.
If you are a sole proprietor and you have an EIN, you may enter either
your SSN or EIN.
If you are a single-member LLC that is disregarded as an entity
separate from its owner, enter the owner’s SSN (or EIN, if the owner has
one). If the LLC is classified as a corporation or partnership, enter the
entity’s EIN.
Note: See What Name and Number To Give the Requester, later, for
further clarification of name and TIN combinations.
How to get a TIN. If you do not have a TIN, apply for one immediately.
To apply for an SSN, get Form SS-5, Application for a Social Security
Card, from your local SSA office or get this form online at
www.SSA.gov. You may also get this form by calling 800-772-1213. Use
Form W-7, Application for IRS Individual Taxpayer Identification
Number, to apply for an ITIN, or Form SS-4, Application for
Employer
Identification Number, to apply for an EIN. You can apply for an EIN
online by accessing the IRS website at www.irs.gov/EIN. Go to
www.irs.gov/Forms to view, download, or print Form W-7 and/or Form
SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and
have Form W-7 and/or Form SS-4 mailed to you within 15 business
days.
If you are asked to complete Form W-9 but do not have a TIN, apply
for a TIN and enter “Applied For” in the space for the TIN, sign and date
the form, and give it to the requester. For interest and dividend
payments, and certain payments made with respect to readily tradable
instruments, you will generally have 60 days to get a TIN and give it to
the requester before you are subject to backup withholding on
payments. The 60-day rule does not apply to other types of payments.
You will be subject to backup withholding on all such payments until
you provide your TIN to the requester.
Note: Entering “Applied For” means that you have already applied for a
TIN or that you intend to apply for one soon. See also
Establishing U.S.
status for purposes of chapter 3 and chapter 4 withholding, earlier, for
when you may instead be subject to withholding under chapter 3 or 4 of
the Code.
Caution: A disregarded U.S. entity that has a foreign owner must use
the appropriate Form W-8.
Form W-9 (Rev. 3-2024)
Page
5
Part II. Certification
To establish to the withholding agent that you are a U.S. person, or
resident alien, sign Form W-9. You may be requested to sign by the
withholding agent even if item 1, 4, or 5 below indicates otherwise.
For a joint account, only the person whose TIN is shown in Part I
should sign (when required). In the case of a disregarded entity, the
person identified on line 1 must sign. Exempt payees, see Exempt payee
code, earlier.
Signature requirements. Complete the certification as indicated in
items 1 through 5 below.
1. Interest, dividend, and barter exchange accounts opened
before 1984 and broker accounts considered active during 1983.
You must give your correct TIN, but you do not have to sign the
certification.
2. Interest, dividend, broker, and barter exchange accounts
opened after 1983 and broker accounts considered inactive during
1983. You must sign the certification or backup withholding will apply. If
you are subject to backup withholding and you are merely providing
your correct TIN to the requester, you must cross out item 2 in the
certification before signing the form.
3. Real estate transactions. You must sign the certification. You may
cross out item 2 of the certification.
4. Other payments. You must give your correct TIN, but you do not
have to sign the certification unless you have been notified that you
have previously given an incorrect TIN. “Other payments” include
payments made in the course of the requester’s trade or business for
rents, royalties, goods (other than bills for merchandise), medical and
health care services (including payments to corporations), payments to
a nonemployee for services, payments made in settlement of payment
card and third-party network transactions, payments to certain fishing
boat crew members and fishermen, and gross proceeds paid to
attorneys (including payments to corporations).
5. Mortgage interest paid by you, acquisition or abandonment of
secured property, cancellation of debt, qualified tuition program
payments (under section 529), ABLE accounts (under section 529A),
IRA, Coverdell ESA, Archer MSA or HSA contributions or
distributions, and pension distributions. You must give your correct
TIN, but you do not have to sign the certification.
What Name and Number To Give the Requester
For this type of account: Give name and SSN of:
1. Individual The individual
2. Two or more individuals (joint account)
The actual owner of the account or,
other than an account maintained by
if combined funds, the first individual
an FFI
on the account
1
3. Two or more U.S. persons Each holder of the account
(joint account maintained by an FFI)
4. Custodial account of a minor
The minor
2
(Uniform Gift to Minors Act)
5. a. The usual revocable savings trust
The grantor-trustee
1
(grantor is also trustee)
b. So-called trust account that is not
1
The actual owner
a legal or valid trust under state law
6. Sole proprietorship or disregarded
The owner
3
entity owned by an individual
7. Grantor trust filing under Optional The grantor*
Filing Method 1 (see Regulations
section 1.671-4(b)(2)(i)(A))**
For this type of account:
8. Disregarded entity not owned by an
individual
9. A valid trust, estate, or pension trust
10. Corporation or LLC electing corporate
status on Form 8832 or Form 2553
11. Association, club, religious, charitable,
educational, or other tax-exempt
organization
12. Partnership or multi-member LLC
13. A broker or registered nominee
14. Account with the Department of
Agriculture in the name of a public
entity (such as a state or local
government, school district, or prison)
that receives agricultural program
payments
15. Grantor trust filing Form 1041 or
under the Optional Filing Method 2,
requiring Form 1099 (see Regulations
section 1.671-4(b)(2)(i)(B))**
Give name and EIN of:
The owner
Legal entity
4
The corporation
The organization
The partnership
The broker or nominee
The public entity
The trust
1
List first and circle the name of the person whose number you furnish.
If only one person on a joint account has an SSN, that person’s number
must be furnished.
2
Circle the minor’s name and furnish the minor’s SSN.
3
You must show your individual name on line 1, and enter your business
or DBA name, if any, on line 2. You may use either your SSN or EIN (if
you have one), but the IRS encourages you to use your SSN.
4
List first and circle the name of the trust, estate, or pension trust. (Do
not furnish the TIN of the personal representative or trustee unless the
legal entity itself is not designated in the account title.)
*
Note: The grantor must also provide a Form W-9 to the trustee of the
trust.
** For more information on optional filing methods for grantor trusts, see
the Instructions for Form 1041.
Note: If no name is circled when more than one name is listed, the
number will be considered to be that of the first name listed.
Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information,
such as your name, SSN, or other identifying information, without your
permission to commit fraud or other crimes. An identity thief may use
your SSN to get a job or may file a tax return using your SSN to receive
a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax return preparer.
If your tax records are affected by identity theft and you receive a
notice from the IRS, respond right away to the name and phone number
printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but you
think you are at risk due to a lost or stolen purse or wallet, questionable
credit card activity, or a questionable credit report, contact the IRS
Identity Theft Hotline at 800-908-4490 or submit Form 14039.
For more information, see Pub. 5027, Identity Theft Information for
Taxpayers.
Form W-9 (Rev. 3-2024)
Page
6
Victims of identity theft who are experiencing economic harm or a
systemic problem, or are seeking help in resolving tax problems that
have not been resolved through normal channels, may be eligible for
Taxpayer Advocate Service (TAS) assistance. You can reach TAS by
calling the TAS toll-free case intake line at 877-777-4778 or TTY/TDD
800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common act
is sending an email to a user falsely claiming to be an established
legitimate enterprise in an attempt to scam the user into surrendering
private information that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails. Also, the
IRS does not request personal detailed information through email or ask
taxpayers for the PIN numbers, passwords, or similar secret access
information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS,
forward this message to
phishing@irs.gov. You may also report misuse
of the IRS name, logo, or other IRS property to the Treasury Inspector
General for Tax Administration (TIGTA) at 800-366-4484. You can
forward suspicious emails to the Federal Trade Commission at
spam@uce.gov or report them at www.ftc.gov/complaint. You can
contact the FTC at
www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338).
If you have been the victim of identity theft, see
www.IdentityTheft.gov
and Pub. 5027.
Go to www.irs.gov/IdentityTheft to learn more about identity theft and
how to reduce your risk.
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your
correct TIN to persons (including federal agencies) who are required to
file information returns with the IRS to report interest, dividends, or
certain other income paid to you; mortgage interest you paid; the
acquisition or abandonment of secured property; the cancellation of
debt; or contributions you made to an IRA, Archer MSA, or HSA. The
person collecting this form uses the information on the form to file
information returns with the IRS, reporting the above information.
Routine uses of this information include giving it to the Department of
Justice for civil and criminal litigation and to cities, states, the District of
Columbia, and U.S. commonwealths and territories for use in
administering their laws. The information may also be disclosed to other
countries under a treaty, to federal and state agencies to enforce civil
and criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism. You must provide your TIN whether or not
you are required to file a tax return. Under section 3406, payors must
generally withhold a percentage of taxable interest, dividends, and
certain other payments to a payee who does not give a TIN to the payor.
Certain penalties may also apply for providing false or fraudulent
information.
➤ PDF File

Document Data

Fact Name Description
Purpose The W-9 form is used to request the taxpayer identification number (TIN) and certification of U.S. persons.
Who Uses It Businesses and individuals use the W-9 form to provide information to those who will report income paid to them.
Frequency of Use The W-9 is typically completed once unless there are changes in personal information or tax status.
States and Local Laws While the W-9 is a federal form, specific states may have their own requirements for tax reporting, such as New York under Tax Law Section 601.
Submission The W-9 form is not submitted to the IRS but provided to the requester of the information.
Deadline There is no deadline for filling out the W-9, but it should be completed promptly when requested.
Consequences of Not Completing If the W-9 isn't filled out, the requester may withhold taxes from payments at a higher rate.

How to Use IRS W-9

Once you have received the IRS W-9 form, you will need to fill it out accurately to provide the necessary information to the requester. Once completed, you may return the form according to the instructions provided by the requester, typically via email or postal mail.

  1. Download the W-9 form from the IRS website or request a copy from the entity requiring it.
  2. In the first section, enter your name as it appears on your tax return.
  3. If applicable, provide your business name or "doing business as" name.
  4. Select your federal tax classification. Options include individual/sole proprietor, corporation, partnership, LLC, or trust.
  5. Fill in your address, including street address, city, state, and ZIP code.
  6. Enter your taxpayer identification number (TIN), which is typically your Social Security number (SSN) for individuals or an Employer Identification Number (EIN) for businesses.
  7. If you are subject to backup withholding, check the appropriate box. If not, leave it unchecked.
  8. Sign and date the form to certify that all the information is correct.

Key Facts about IRS W-9

What is the purpose of the IRS W-9 form?

The IRS W-9 form is used to provide your taxpayer identification number (TIN) to someone who needs it for various purposes, typically related to income reporting. It is commonly requested by businesses that are required to report payments made to independent contractors, freelancers, and vendors. By submitting a W-9, you confirm your TIN and certify that you are not subject to backup withholding.

Who needs to fill out a W-9 form?

Individuals or entities that receive certain types of income need to complete the W-9 form. This includes independent contractors, freelancers, and business owners who receive payments for services rendered. It's essential for these individuals to provide their correct TIN, which can be their Social Security number or Employer Identification Number, to ensure accurate reporting to the IRS.

How do I fill out the W-9 form?

Filling out the W-9 form is straightforward. Start by entering your name as it appears on your tax return. If you are operating a business, include the business name as well. Next, indicate your tax classification—individual, corporation, partnership, etc.—by checking the appropriate box. Then, supply your TIN in the specified section. Finally, sign and date the form to confirm that the information provided is accurate.

When should I submit a W-9 form?

You should submit a W-9 form whenever a business or individual requests it—typically before they pay you for services. It’s common to provide the completed form at the beginning of a contract or engagement. Submitting the W-9 promptly helps ensure that the payer can report the payments correctly to the IRS and eliminates potential delays in getting paid.

What happens if I don’t provide a W-9 form?

If you fail to provide a W-9 form when requested, the business or individual may be required to withhold a percentage of your payments for federal taxes, known as backup withholding. This withholding is usually set at 24%. Additionally, not having a W-9 may lead to potential issues with tax reporting and could delay the processing of payments due to missing information.

Common mistakes

Filling out the IRS W-9 form accurately is crucial for individuals and businesses alike. However, many make avoidable mistakes that can lead to complications. One common mistake is providing the incorrect name. It's essential to enter the name that matches the Social Security Administration or IRS records. If your legal name differs from your commonly used name, use your legal name for consistency.

Another frequent error is entering the incorrect tax identification number (TIN). This can be a Social Security Number (SSN) or an Employer Identification Number (EIN). Double-check the provided number to ensure it matches the IRS records. A simple typo can result in your form being rejected or your payments being delayed.

Individuals often overlook the importance of choosing the correct tax classification. The form has various options such as individual, corporation, partnership, or LLC. Selecting the wrong classification can lead to improper tax reporting and potential fines. Always review your entity's specifics before making your selection.

Additionally, failing to sign and date the form is a common misstep. A W-9 must be signed to confirm the accuracy of the information provided. Without a signature, the document is incomplete. This oversight can delay processing and payment receipt.

Another mistake involves not updating the information on the W-9 when circumstances change. If you move, change your name, or your business structure changes, submitting an updated form is necessary. Ignoring this can lead to further complications with tax reporting and payments.

Many people also provide incomplete information on the form. Missing details can create delays in processing or confusion during tax reporting. It's best to take your time and fill out every applicable section accurately.

Not understanding the implications of the form can also lead to errors. The W-9 requests data that allows the payer to report payments to the IRS accurately. Make sure you understand how the information will be used and the importance of filling it out correctly.

Lastly, some individuals forget to check the box for backup withholding if it applies. If you're subject to backup withholding and fail to indicate this on the form, it could result in unexpected withholding from your payments. Always ensure you review what applies to your situation.

Documents used along the form

The IRS W-9 form is often used to request a taxpayer's identification number and certification. It plays a crucial role in ensuring that payments are reported correctly to the IRS. However, several other forms and documents may accompany the W-9 for various purposes and situations. Below is a brief overview of these related documents.

  • 1040 Tax Return - This is the standard individual income tax return form used to report an individual's annual income and calculate the tax owed. It is typically submitted by citizens and residents of the United States.
  • 1099-MISC Form - Used to report miscellaneous income, this form is often given to independent contractors or freelancers. It details payments made to individuals who are not employees.
  • 1099-NEC Form - This form is specifically for reporting nonemployee compensation. It replaces the NEC section of the 1099-MISC for tax year 2020 and beyond.
  • Form 4506-T - This form allows taxpayers to request a transcript of their tax return from the IRS. It's often used when seeking proof of income or tax filing status.
  • SS-4 Form - The Application for Employer Identification Number (EIN), this form is used by businesses to obtain an EIN for tax purposes.
  • Form 8821 - This document is a Tax Information Authorization form allowing a designated individual to receive confidential tax information concerning the taxpayer.
  • Form W-4 - Employees use this form to indicate their tax withholding allowances. It provides information for employers to determine the appropriate amount to withhold from employees' paychecks.
  • Schedule C - For self-employed individuals, this form details profit or loss from a business or profession. It is an essential document for reporting business income on personal tax returns.

Understanding these documents is critical for anyone navigating the complexities of tax filing and related financial dealings. Each of these forms has specific purposes and can significantly impact tax obligations and reporting requirements.

Similar forms

  • W-4 Form: Similar to the W-9, the W-4 allows employees to inform their employers about their tax withholding preferences. While the W-9 is used mainly for independent contractors, the W-4 focuses on employee status.

  • 1099 Form: This form is used to report income received from various sources. The W-9 is often completed by the recipient of the income, providing necessary information for the payer to fill out the 1099.

  • W-8 Form: Foreign individuals and entities use the W-8 to certify their foreign status. This serves a similar purpose to the W-9 but is specifically for non-U.S. persons to claim exemption from certain tax withholdings.

  • Schedule C: Self-employed individuals use this document to report income and expenses. While the W-9 collects information for tax identification, Schedule C involves reporting actual earnings derived from self-employment.

  • K-1 Form: This document is provided to partners in a partnership or shareholders in an S-corporation. It includes information on income, deductions, and credits to be reported on individual tax returns, similar to how W-9 provides information for income reporting.

  • Form 990: Non-profit organizations file this form to report financial information. While the W-9 establishes tax identification, Form 990 presents a broader financial picture of the organization.

  • Form SS-4: Businesses use this form to apply for an Employer Identification Number (EIN). Like the W-9, it helps establish a legal identity for tax purposes but is specifically for organizations rather than individuals.

  • Form 4506-T: This form allows taxpayers to request a transcript of their tax return. While not a direct reporting document like the W-9, it shares the common goal of assisting the IRS in verifying tax information.

Dos and Don'ts

When filling out the IRS W-9 form, attention to detail is crucial. Follow these guidelines to ensure accuracy and compliance.

  • Do: Double-check your name and address. Make sure they match the information on your tax filings.
  • Do: Provide your correct taxpayer identification number (TIN) to avoid delays in processing.
  • Do: Sign and date the form. An unsigned W-9 is incomplete and will not be accepted.
  • Do: Review any instructions that may accompany the form. These may change depending on context.
  • Don't: Leave any required fields blank. Incomplete forms can lead to complications for both you and the requester.
  • Don't: Use an incorrect TIN. This could result in penalties or issues with the IRS.
  • Don't: Submit outdated versions of the form. Ensure you are using the most current W-9 available.
  • Don't: Provide false information. Doing so can have serious legal consequences.

Misconceptions

The IRS W-9 form is commonly used in various business transactions, especially for tax purposes. However, there are several misconceptions that can lead to confusion. Here’s a breakdown of six common myths about the W-9 form:

  • It is only for freelancers and independent contractors. Many people assume that the W-9 form is exclusively for freelancers. In reality, it can be used by anyone who is receiving payments for services, including businesses and other entities.
  • Filling out a W-9 means you will be audited. Some individuals worry that simply submitting a W-9 increases their chances of being audited by the IRS. In truth, the form is a standard part of documenting payment transactions. An audit is determined by various factors, not just the completion of a W-9.
  • All payments reported on the W-9 are taxable. There is a belief that all income reported through a W-9 is taxable. While it is true that the IRS expects to know about your income, certain payments may qualify for specific exemptions, so it’s essential to consult a tax professional for clarification.
  • The W-9 is the same as a 1099 form. Many people confuse the W-9 with the 1099 form. The W-9 is used to provide your taxpayer identification information to the requester, while a 1099 form is used to report the payments made to you at the end of the tax year.
  • You can ignore a W-9 request if you don’t earn a certain amount. Some think that if they aren't expecting to earn a significant amount, they don’t need to fill out the W-9. It’s important to note that the request for a W-9 should always be taken seriously, regardless of anticipated earnings.
  • Once you submit a W-9, it’s set in stone indefinitely. There’s a misconception that submitting a W-9 means your information cannot change. If your name, address, or taxpayer identification number changes, you should submit a new W-9 to ensure accurate tax reporting.

Understanding these misconceptions can help you navigate tax-related documentation more effectively and avoid potential pitfalls during the tax season.

Key takeaways

The IRS W-9 form is an important document for many individuals and businesses. Understanding how to fill it out and use it can help avoid issues with taxes. Here are ten key takeaways about the W-9 form:

  1. Purpose: The W-9 form is used to request the taxpayer identification number (TIN) of individuals or businesses. This is necessary for reporting income to the IRS.
  2. Who Fills It Out: Independent contractors, freelancers, and vendors typically fill out the W-9 when requested.
  3. Accurate Information: It is essential to provide accurate information, including your name, business name (if applicable), and your TIN.
  4. Types of TIN: Your TIN could be a Social Security number (SSN), Employer Identification Number (EIN), or Individual Taxpayer Identification Number (ITIN).
  5. Submission: Submit the completed W-9 form to the person or company that requested it, not to the IRS.
  6. Updating Information: If your information changes, such as a name or address, submit a new W-9 form to update your records.
  7. Tax Implications: The requester uses the W-9 information for tax reporting purposes, so report income accurately to avoid penalties.
  8. Backup Withholding: If the IRS notifies the requester to apply backup withholding due to incorrect information, this can impact your payments.
  9. No Expiration: The W-9 does not expire, but you should fill out a new one if there are changes in your information.
  10. Disclosure of Information: Be mindful that you are providing sensitive information. Only give the W-9 to trusted sources.

Staying informed about the W-9 form can help to ensure smooth financial interactions. Maintain organized records and always safeguard your personal information.

Popular PDF Forms

Personnel Change Form - Facilitates the tracking of employee role changes within the company.

Aqha Transfer Report - Transfer forms may be subject to verification before approval.