How to Fill Out IRS Form W-9: Step-by-Step Guide

Form W-9, "Request for Taxpayer Identification Number and Certification," is how a US person gives their TIN to a business that must report payments to them on an information return such as Form 1099. It's for US citizens, resident aliens and US companies. If you're a foreign person, give the payer a form from the W-8 series instead (usually W-8BEN for individuals, W-8BEN-E for entities).

What the Form Does

• Gives the payer your TIN: Your SSN, ITIN or EIN, so 1099s are filed under the right number
• Certifies your status: You confirm the TIN is correct, that you're a US person, and whether you're subject to backup withholding
• Records exemptions: Corporations and some other payees enter exemption codes on line 4

When You'll Be Asked for One

• Freelance and contract work: Clients usually ask before the first payment. They must report your pay on Form 1099-NEC once it reaches the yearly threshold ($600 for payments made through 2025, $2,000 for payments made from 2026)
• Bank and brokerage accounts: So interest, dividends and sale proceeds are reported under your TIN
• Rent: Businesses that pay you rent report it on Form 1099-MISC
• Prizes, awards and real estate sales: These are also reported to the IRS, so the payer needs your TIN

Penalties

Important: If you don't give the requester your correct TIN, you can be charged a $50 penalty for each failure (unless you had reasonable cause), and the payer may have to withhold 24% of your payments as backup withholding. Knowingly giving false information can lead to larger civil and criminal penalties.

The current form is the March 2024 revision. Download the latest version from the IRS or the requester, and fill it in from top to bottom:

Line 1: Name

Enter the name shown on your income tax return. If you own a single-member LLC that is disregarded for tax purposes, enter your own name here, not the LLC's.

Line 2: Business Name

Enter your business, trade or "doing business as" name, or the disregarded LLC's name, if it differs from line 1. Otherwise leave it blank.

Line 3a: Federal Tax Classification

• Individual/sole proprietor: Individuals, sole proprietors, and single-member LLCs owned by an individual and disregarded for tax
• C corporation or S corporation: Based on how the corporation files its return (Form 1120 or 1120-S)
• Partnership: Partnerships, including multi-member LLCs taxed as partnerships
• Trust/estate: Trusts and estates with their own EIN
• LLC: An LLC that isn't disregarded; enter C, S or P for how it is taxed
• Other: Write in the type of entity

Line 3b: Foreign Partners, Owners or Beneficiaries

New in the 2024 form. Only partnerships, trusts and estates that have foreign partners, owners or beneficiaries check this box, when they give the W-9 to a partnership, trust or estate they hold an interest in. Most people leave it blank.

Line 4: Exemptions

The exempt payee code and the FATCA exemption code. Individuals and sole proprietors generally leave both blank. Corporations and some other payees enter the codes listed in the IRS instructions for Form W-9.

Lines 5 and 6: Address

Your street address (with apartment or suite number), then city, state and ZIP code. The payer mails your 1099 to this address.

Line 7: Account Numbers (Optional)

Account numbers the requester uses for you, if any.

The TIN and the certification are the parts the IRS checks, so enter them carefully:

Part I: Taxpayer Identification Number

• Social Security number (SSN): Individuals and sole proprietors. A sole proprietor with an EIN may enter either one
• Employer identification number (EIN): Corporations, partnerships, trusts, estates and LLCs that aren't disregarded
• Disregarded single-member LLC: Enter the owner's SSN or EIN, not the LLC's EIN
• Individual taxpayer identification number (ITIN): For individuals who need a TIN but can't get an SSN, such as some resident aliens. Enter it in the SSN boxes
• No TIN yet: Apply for one and write "Applied For" in Part I. For interest and dividends you generally have 60 days to provide it; for other payments the payer may withhold until you do

Part II: Certification

1. Read the certification: By signing, you confirm the TIN is correct, that you're a US person, and that you aren't subject to backup withholding
2. Cross out item 2 if needed: If the IRS has told you that you're subject to backup withholding, cross out item 2 before signing
3. Sign and date: For a company, a person authorized to sign for it signs
4. Electronic signatures: Many requesters accept e-signed W-9s; check with the one asking

Critical note: If you don't give a TIN, or the IRS tells the payer that your name and TIN don't match, the payer must withhold 24% of reportable payments (backup withholding) until it's fixed.

Form W-9 has no filing deadline and is never sent to the IRS. You give it to the business that asked for it, and it keeps the form in its records:

When to Send Form W-9

• Upon request: Businesses typically request W-9 forms before making payments or at relationship start
• Proactive submission: Submit early in business relationships to prevent payment delays
• Annual updates: Some businesses request updated forms yearly for record maintenance
• Change notifications: Provide updated forms when business structure or tax status changes

Business Timeline Considerations

• 1099 deadline: Payers must send most 1099s by January 31, so they need your W-9 before then
• Payment processing: Incomplete W-9 information may delay or suspend payments
• Backup withholding: If you haven't given a TIN, the payer must withhold 24% from reportable payments until you do
• Record retention: Payers keep W-9s on file, generally for at least four years

Submission Methods and Best Practices

• Digital submission: Most businesses accept electronic forms with digital signatures
• Physical delivery: Mail or hand-deliver for organizations requiring original signatures
• Secure transmission: Use encrypted email or secure portals for sensitive tax information
• Confirmation receipt: Request acknowledgment to verify successful form submission

Pro tip: Keep digital copies of all submitted W-9 forms for your records, including submission dates and recipient information for future reference.

Form W-9 errors can create significant problems for both taxpayers and businesses. Understanding these frequent mistakes helps you complete forms correctly the first time:

Name and Classification Errors

• Nickname usage: Always use legal names matching tax returns, not business nicknames or abbreviations
• Inconsistent business names: Ensure business names match your official registration and tax filings
• Wrong tax classification: Verify your entity type, especially for LLCs with specific tax elections
• Disregarded LLC name on line 1: Line 1 is the owner's name; the LLC's name goes on line 2

Identification Number Problems

• Transposed digits: Double-check every digit in SSN or EIN entries
• Name and number don't match: The TIN must belong to the name on line 1. A mismatch is the most common reason the IRS tells a payer to start backup withholding
• Missing TIN: A W-9 without a TIN, or "Applied For" without following up, leads to backup withholding
• Outdated numbers: Provide current identification numbers if you've obtained new ones

Address and Contact Issues

• Outdated addresses: Use current addresses matching your upcoming tax return
• PO Box limitations: Some businesses require street addresses rather than postal boxes
• International addresses: Follow specific formatting requirements for non-US addresses
• Multiple locations: Use the primary business address for tax correspondence

Signature and Certification Errors

• Missing signatures: Requesters usually reject an unsigned form, so sign and date it
• Wrong person signing: Only authorized individuals can sign for business entities
• Incorrect dates: Use the actual completion date, not future or significantly past dates
• Digital signature issues: Ensure electronic signatures meet recipient requirements

Certain business structures and situations require additional consideration when completing Form W-9 to ensure proper tax treatment and compliance:

Multi-Member LLC Considerations

• Partnership taxation: Most multi-member LLCs select partnership classification unless electing corporate treatment
• EIN requirement: Multi-member LLCs must use EIN rather than individual SSNs
• Tax election documentation: Specify any special tax elections in the appropriate classification section
• Member signature authority: Ensure the signing member has authorization to bind the LLC

Foreign Persons and ITINs

• Nonresident aliens: Don't fill out a W-9. Give the payer Form W-8BEN instead
• Foreign entities: Use Form W-8BEN-E or another form in the W-8 series
• Treaty benefits: Claimed on the W-8 form, not on the W-9
• Resident aliens without an SSN: Apply for an ITIN with Form W-7 and enter it in Part I

Trust and Estate Filings

• Separate EIN: Trusts and estates typically require separate EINs from individual trustees
• Fiduciary responsibility: Trustees must sign with proper authority and title designation
• Complex trust rules: Grantor trusts may use grantor SSN under specific circumstances
• Estate duration: Consider whether estate EIN or deceased person's SSN applies based on estate status

Backup Withholding Exemptions

• Corporation exemptions: Most corporations are exempt from backup withholding
• Tax-exempt organizations: Qualified nonprofits typically claim exemption status
• Individual circumstances: Limited exemptions exist for individuals in specific situations
• Documentation requirements: Exemption claims may require supporting documentation