A clear guide to IRS Form W-9 for freelancers, contractors and the small businesses that pay them.
Quick answer: Form W-9 is an IRS form that a business uses to collect your correct name and taxpayer identification number (TIN), such as your Social Security number or EIN. You fill it out and give it to the business that pays you, not to the IRS. The payer uses it to report what it paid you on forms such as 1099-NEC. If you do not provide a correct TIN, the payer may have to withhold 24% of your payments as backup withholding.
If you freelance, consult or run a small business, a client will probably send you a W-9 before your first payment. It is one of the most common tax forms in the US, and it takes only a few minutes to complete.
The form is simple, but it asks for sensitive information, so it is worth understanding what it does and how to send it safely. This guide covers both sides: the person filling it out and the business asking for it.
In this article
- What is Form W-9 used for?
- Who fills out a W-9 and who keeps it?
- How do you fill out a W-9?
- What is backup withholding?
- How do you send a W-9 safely?
- Frequently asked questions
- Final thoughts
What is Form W-9 used for?
The official name is “Request for Taxpayer Identification Number and Certification”. According to the IRS requester instructions, it is used by people and businesses that must file information returns, so they have your correct name and TIN.
- Payments to contractors: Businesses use it before paying freelancers and independent contractors.
- Interest and other income: Banks and brokers may ask for it to report interest, dividends and other payments.
- Real estate and other deals: It can be needed when a payer must report proceeds or other reportable amounts.
The form also lets you certify that your TIN is correct and that you are not subject to backup withholding, or claim certain exemptions.
Who fills out a W-9 and who keeps it?
| Role | What they do |
|---|---|
| Payee (you, the contractor) | Fills out and signs the W-9, then sends it to the payer |
| Payer (your client) | Keeps the W-9 on file and uses it for information returns |
| IRS | Does not receive the W-9 itself, only the information returns built from it |
W-9 is for US persons, including US citizens and resident aliens. Foreign people and businesses usually use a W-8 form instead.
Leila, a freelance designer, lands a new client. Before paying her first invoice, the client emails a request for a W-9. Leila fills it in with her name, her business name and her EIN, signs it, and uploads it through the client’s secure supplier portal. She does not send anything to the IRS.
How do you fill out a W-9?
1. Enter your name
Line 1 is your name as shown on your income tax return. For a single-member LLC treated as a disregarded entity, this is usually the owner’s name, not the LLC’s.
2. Add your business name if you have one
Line 2 is for your business name or DBA, if it differs from line 1. See our guide to what a DBA is.
3. Choose your tax classification
Tick one box on line 3a, such as individual or sole proprietor, C corporation, S corporation, partnership, trust or LLC. If you tick LLC, add the tax classification. Line 3b, added in the 2024 revision, applies to partnerships, trusts and estates with foreign partners, owners or beneficiaries.
4. Fill in exemptions only if they apply
Most individuals and small businesses leave the exemption codes blank.
5. Add your address
Use the address where you want to receive your 1099 forms.
6. Enter your TIN
Use your Social Security number or your EIN, not both. Many sole proprietors use an EIN to avoid sharing their Social Security number with every client.
7. Sign and date
Your signature certifies that the information is correct under penalties of perjury.
Get a free EIN from the IRS if you freelance regularly. Putting your EIN on W-9 forms means far fewer copies of your Social Security number sitting in other businesses’ files. Read how to get an EIN.
What is backup withholding?
If a payee does not give a TIN, gives a wrong one, or does not make the required certification, the payer may have to withhold 24% of reportable payments and send it to the IRS. This is called backup withholding. You can usually claim it back when you file your tax return, but it hurts cash flow in the meantime.
A contractor ignored several requests for a W-9. When the payment was finally made, the client withheld 24% as backup withholding. The contractor had to wait until he filed his tax return to get that money credited, which strained his cash flow for months.
What changed in 2026?
The One Big Beautiful Bill Act raised the general reporting threshold for Form 1099-NEC and 1099-MISC from $600 to $2,000, for payments made after December 31, 2025. Backup withholding follows reportability, so its threshold rose too. From 2027, the threshold is set to adjust for inflation. Many businesses still collect a W-9 before the first payment anyway, as it is simpler than tracking each vendor against the threshold.
How do you send a W-9 safely?
- Check the request is real: Scammers send fake W-9 requests to steal Social Security numbers. Confirm with someone you know at the business.
- Use a secure method: Prefer a secure portal or encrypted email over normal email attachments.
- Never post it publicly: Do not share a completed W-9 in chat groups or on shared drives.
- Keep a copy: Save your own copy so you can resend it quickly to new clients.
Businesses that collect W-9 forms should store them securely, limit access, and keep them for as long as their tax records require.
Download the current Form W-9 from IRS.gov, fill it in with your EIN, and save a signed copy in a secure folder. The next time a client asks for one, you can send it in minutes through a secure channel.
Frequently asked questions
What is a W-9 form used for?
It gives a payer your correct name and taxpayer identification number so they can report what they pay you to the IRS.
Do I send a W-9 to the IRS?
No. You give it to the business that asked for it. The IRS receives the information returns, not the W-9.
Is a W-9 the same as a 1099?
No. The W-9 collects your details. The 1099 is the form the payer later files to report payments to you.
Should I use my SSN or EIN on a W-9?
Either works if it matches your tax classification. Many sole proprietors use an EIN to protect their Social Security number.
What happens if I do not fill out a W-9?
The payer may have to apply 24% backup withholding to reportable payments.
What is the 1099 threshold for 2026?
For payments made after December 31, 2025, the general 1099-NEC and 1099-MISC threshold is $2,000.
Final Thoughts
- A W-9 gives your payer your name and TIN for tax reporting.
- You send it to the payer, never to the IRS.
- Missing or wrong details can trigger 24% backup withholding.
- Use an EIN and a secure channel to protect your personal information.
Explore More on BTS Magazine
- What Is a DBA? Meaning and How to Register One
- LLC vs Sole Proprietorship: Which Is Right for You?
- How to Get an EIN
- How to Read a Profit and Loss Statement
