Form W-9: frequently asked questions

A one-page IRS form on which a U.S. person certifies their legal name and taxpayer identification number to a business that is going to pay them. The payer keeps it and uses it to prepare year-end information returns. Full explanation

It is a public-domain U.S. government document, so nobody should charge you for a blank copy. Download it here

Form W-9 (Rev. March 2024). A draft Rev. June 2026 version exists on IRS.gov but is watermarked DRAFT, DO NOT FILE. What changed

No, never. It goes to the requester and stays there. Detail

No. A correct W-9 means you are paid gross. Only the absence of a valid one triggers 24% backup withholding.

About five minutes, assuming you know your own entity type and have your TIN to hand. The seven steps

The name that matches the TIN you enter in Part I. For a sole proprietor or a disregarded single-member LLC, that is your own legal name, and the business name goes on Line 2. Detail

One member and no elections: the first box, not the LLC box. Two or more members, or any election filed: the LLC box with C, S or P. Detail

Almost certainly not. It applies only when a flow-through entity gives the form to another flow-through entity it owns part of, and foreign partners exist. The three-part test

For individuals and sole proprietors, nothing at all. Certain entities have an exempt payee code and, for accounts held outside the U.S., a FATCA code.

Individuals use an SSN. Entities use an EIN. Sole proprietors may use either, though an EIN keeps your SSN out of client files. Detail

Not if the LLC is a disregarded single-member LLC. The form prohibits it in bold. Use the owner’s TIN. Why

Write “Applied For” in Part I and sign. A 60-day exemption applies to certain account types while you wait. Detail

Generally not a valid signature. Sign by hand, use a real digital signature, or use the requester’s e-signature system. The rules

Complete a clean corrected form and ask the requester to replace the earlier one. Do not annotate the old version. How to correct it

There is no expiration date on it. The form stays valid until your name, entity type or TIN changes. The six voiding events

No rule requires it. Some payers request one annually as an internal control, which is reasonable practice rather than a legal requirement.

Generally at least four years, long enough to substantiate what it reported if the IRS asks. Detail

One per payer. Each keeps its own copy, and there is no central registry.

Before the first payment, ideally. Waiting until January is how backup withholding starts.

24% backup withholding on reportable payments, plus a possible $50 penalty per failure under IRC 6723. The income is reported to the IRS either way.

It comes back to you. The amount appears on your 1099 as federal income tax withheld and is credited against what you owe on your return.

$500 under IRC 6682 for a false statement with no reasonable basis that results in no backup withholding, plus criminal exposure for willful falsification. Detail

No. A mismatch surfaces when the IRS matches the filed 1099, producing a CP2100 notice to the payer and a B notice to you. Withholding starts if that goes uncorrected. The cycle

If the client asks, yes. The $2,000 threshold applies at year end across all payments, and backup withholding does not track the amount at all.

From some 1099 reporting, yes. They still have to hand over the form. And legal and medical payments are reportable to corporations regardless. Detail

Yes, with exempt payee code 1. Being tax-exempt buys you no exemption from the paperwork. Detail

Form W-8BEN if you are a foreign individual, W-8BEN-E for a foreign entity. Do not sign a W-9. The U.S. person test

Employees complete a Form W-4. A W-9 request may be an error, or may indicate the role is being treated as contract work.

To a business tenant or a property manager, yes. To a private individual renting a home, no. Detail

A plain attachment is the weakest common option. Prefer a portal or encrypted transfer. The channels ranked

Get a free EIN from the IRS and use it in Part I, keeping your own name on Line 1. Detail

Treat it as phishing until you can verify a payment relationship, using a phone number you looked up yourself rather than one in the email. A completed W-9 is a name, an address and an SSN in one place, which is most of what an identity thief needs. How to verify

At vendor onboarding, before the first payment, from every vendor. Timing and a template

Document your solicitations, withhold 24%, deposit and report it on Form 945, and file the 1099 with the TIN blank. Never invent a number. The procedure

Yes, subject to the substitute form rules. Requirements

The free IRS TIN Matching service, reached through e-Services. How it works

It went from $600 to $2,000 for payments made after December 31, 2025. Detail