How to fill out Form W-9

Who needs this form

You fill out a W-9 when someone who must file an information return with the IRS asks for your TIN. That requester can be a client paying you as a contractor, a bank or broker opening an account, a payment platform, or a partnership you invest in.

The requester uses your name and number on returns such as:

• Form 1099-NEC (nonemployee compensation) and 1099-MISC (rents, royalties, prizes and other income)
• Form 1099-K (payment card and third-party network transactions)
• Form 1099-INT, 1099-DIV and 1099-B (interest, dividends and broker sales)

Use Form W-9 only if you are a US person. That means a US citizen or resident alien, a partnership, corporation, company or association organized in the United States, a domestic trust, or an estate that is not foreign.

If you are not a US person, do not use this form:

• A nonresident individual gives Form W-8BEN (or Form 8233 in some cases).
• A foreign company or other foreign entity gives Form W-8BEN-E.
• A US single-member LLC owned by a foreign person is a disregarded entity. The IRS says the foreign owner must give the right Form W-8 in the owner's own name, even if the LLC has a US EIN. That is usually Form W-8BEN for an individual owner or Form W-8BEN-E for an entity owner.

What to have ready

• Your name exactly as it appears on your federal tax return. For a disregarded LLC, the owner's name.
• Your business, trade, DBA or disregarded entity name, if you have one.
• Your federal tax classification. For an LLC, how it is taxed: C corporation, S corporation, partnership, or disregarded.
• Your TIN: SSN, ITIN or EIN, depending on who you are (see Part I).
• The mailing address where you want to receive information returns.
• Exemption codes, only if you are an exempt entity. Most individuals have none.
• The requester's name and address and any account numbers, if they asked you to list them.

Step by step

1. Enter the name on your tax return Line 1

   Write the name that matches your tax return. It is required. A sole proprietor writes their individual name as shown on Form 1040. A corporation, partnership or LLC that is not disregarded writes the entity name from its own tax return. A disregarded entity writes its owner's name here, never its own.

2. Add a business or disregarded entity name Line 2

   Enter any business name, trade name, DBA, or the name of your disregarded LLC. Leave it blank if you have none.

3. Check one tax classification box Line 3a

   Check only one of the seven boxes, for the person or entity named on Line 1. Individuals and sole proprietors check "Individual/sole proprietor". If you check "LLC", you must also write its tax code in the space: C for C corporation, S for S corporation, P for partnership. A single-member LLC that is a disregarded entity does not check "LLC" at all. It checks the box for its owner's classification, usually "Individual/sole proprietor".

4. Report foreign partners, owners or beneficiaries Line 3b

   This box is new on the 2024 revision. Check it only if all three are true: you checked "Partnership", "Trust/estate", or "LLC" with code P, and you are giving this form to a partnership, trust or estate in which you have an ownership interest, and you have any foreign partners, owners or beneficiaries. You must check it if any partner, owner or beneficiary gave you a Form W-8 (or documents showing foreign status) or a W-9 with this box checked. Everyone else skips it.

5. Enter exemption codes only if they apply Line 4

   Most individuals and sole proprietors leave both spaces blank, because they are generally not exempt from backup withholding. The exempt payee code (1 to 13) covers entities such as tax-exempt organizations, government bodies and many corporations, for certain payments only. The FATCA code (A to M) applies only to accounts held outside the United States, so you can leave it blank for a US account. If unsure, ask the requester.

6. Write your mailing address Line 5 Line 6

   Enter your street address, apartment or suite on Line 5, and city, state and ZIP code on Line 6. This is where the requester mails your information returns. If it differs from the address they have on file, write "NEW" at the top.

7. List account numbers if asked Line 7

   This line is optional. Fill it in only if the requester wants the form tied to specific accounts.

8. Enter your taxpayer identification number Part I

   Enter one number, and make sure it matches the name on Line 1. Individuals use their SSN. A resident alien who cannot get an SSN enters their ITIN in the SSN boxes. A sole proprietor with an EIN may use either the SSN or the EIN, and the IRS encourages the SSN. A disregarded single-member LLC enters the owner's SSN, or the owner's EIN if the owner has one. An LLC taxed as a corporation or partnership, and any other entity, uses its own EIN. If you have applied for a number but do not have it yet, write "Applied For" in the TIN space, then sign and date the form.

9. Sign and date the certification Part II

   By signing, you certify under penalties of perjury that your TIN is correct, that you are not subject to backup withholding, that you are a US person, and that any FATCA code is correct. If the IRS has told you that you are currently subject to backup withholding because you underreported interest or dividends, cross out item 2 before you sign. For a disregarded entity, the person named on Line 1 signs. For a joint account, only the person whose TIN is in Part I signs. A signature is required for interest, dividend and broker accounts opened after 1983 and for real estate transactions. For contractor and other business payments you must give a correct TIN, but signing is required only if you were told you gave an incorrect TIN before.

Common mistakes

Where it goes

Give the completed form to the person or business that asked for it. Do not send it to the IRS. Keep a copy for your records.

A W-9 holds your SSN or EIN, so send it through a secure channel, such as an encrypted upload or delivery in person, not plain email. The requester may accept it electronically; if a signature is required, the electronic version must include an electronic signature under penalties of perjury.

If you don't give a correct TIN, the payer may withhold 24% of reportable payments and send it to the IRS. You may also owe a $50 penalty for each failure to furnish your TIN. If you wrote "Applied For", send your number as soon as you get it. For interest, dividends and certain readily tradable instruments you generally have 60 days. Give a new W-9 when your name or TIN for the account changes, or when your classification or exempt status changes, for example a C corporation that elects S status.

For cases the instructions don't settle, see the Instructions for the Requester of Form W-9 or a tax professional.