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How to fill out a W-9 in seven steps

Most people can complete Form W-9 in under five minutes. The three decisions that actually matter are the name on Line 1, the box on Line 3a, and the number in Part I, and all three follow from how your business is set up.

By The W9Form.org Editorial Team Updated Reviewed against Form W-9 (Rev. March 2024)

What you need before you start

The form
Form W-9 (Rev. March 2024), or our fill-and-print tool
Your legal name
As it appears on your most recent tax return
Your TIN
SSN for individuals, EIN for entities
Your entity type
Sole proprietor, LLC, corporation, partnership, trust
A mailing address
Where you want your Form 1099 sent
Time needed
About five minutes
The one rule that prevents most problems

Line 1 and Part I are a pair. Whatever name you put on Line 1 must be the name the IRS has on file for the number you put in Part I. Get that pair right and nothing else on the form can cause you real trouble.

  1. Get the current version of the form

    Download Form W-9 (Rev. March 2024) and look at the top-left corner of page 1. It should read Form W-9 (Rev. March 2024). Older copies are missing Line 3b, and some requesters reject them; the October 2018 revision is still circulating on plenty of HR portals and template sites, so check rather than assume. Then save the file to your computer before you type in it. Filling a PDF in a browser preview tab is the usual reason a form arrives blank at the other end.

    Never use a draft

    A draft Rev. June 2026 form exists on IRS.gov. Every page is watermarked DRAFT — DO NOT FILE. It is not usable until the IRS finalizes it.

  2. Line 1: your legal name

    Enter the name attached to the TIN you are about to give. Not the brand. Not the name on your invoices or your website or the sign above the door, unless that name happens to be your own. The IRS matches this line against its own record of who owns the number in Part I, and its record came from your tax return, so the tax return is the only source that matters here. Everything else is marketing. Get this one line right and almost nothing else on the form can hurt you.

    Line 1 by entity type
    You are a...Line 1
    Freelancer or independent contractorYour own name, e.g., Maria Okonkwo
    Sole proprietor trading as something elseYour own name; the trade name goes on Line 2
    Single-member LLC with no electionsThe owner’s name
    Multi-member LLCThe LLC’s registered name, e.g., Okonkwo Studio LLC
    Corporation (C or S)The corporate name as registered with the state
    PartnershipThe partnership’s legal name
    Trust or estateThe name of the trust or estate

    Line 1 is also the only mandatory entry on the form. Leave it blank and the whole thing is invalid, and a careful requester will send it straight back to you.

  3. Line 2: your business name, if different

    Fill this in only if you trade under a name that is not on Line 1. A DBA, an assumed name, a fictitious business name, the legal name of a disregarded single-member LLC: all of those belong here, and none of them belongs on the line above. Line 2 exists purely so the payer can reconcile the invoices arriving from Alvarez Studio against a W-9 signed by Jordan Alvarez. Nothing you write here changes which TIN you use or how you are taxed.

    If your business is just you under your own name, leave Line 2 empty. Repeating your Line 1 name here does no harm but achieves nothing.

  4. Line 3a: check exactly one classification box

    Seven boxes, one check. Check the box for the entity or individual named on Line 1.

    Choosing the Line 3a box
    Your setupBox to checkExtra entry
    Freelancer, sole proprietor, or single-member LLC with no electionsIndividual/sole proprietorNone
    LLC that elected S corporation statusLLCWrite S in the space
    LLC that elected C corporation statusLLCWrite C in the space
    Multi-member LLC taxed as a partnershipLLCWrite P in the space
    Incorporated business with an S electionS corporationNone
    Incorporated business without an S electionC corporationNone
    General or limited partnership, LLPPartnershipNone
    Trust or decedent’s estateTrust/estateNone
    501(c)(3) or other exempt organizationOtherDescribe it, e.g., Nonprofit corporation exempt under 501(c)(3)
    The single-member LLC trap

    If you are the only member of your LLC and you have never filed Form 8832 or Form 2553, your LLC is a disregarded entity. Check the first box, not the LLC box. Why, in detail.

  5. Lines 3b and 4: usually blank

    Line 3b applies only if you checked Partnership, Trust/estate, or LLC with P; you are giving the form to a partnership, trust or estate you own part of; and you have foreign partners, owners or beneficiaries. If you are reading this as a freelancer, that is not you, so leave it blank. Detail

    Line 4 has two small code boxes. Individuals, sole proprietors and single-member LLCs leave both empty. Corporations, tax-exempt organizations, banks and government bodies may have an exempt payee code and, for accounts held outside the United States, a FATCA code.

  6. Lines 5–7 and Part I: address and TIN

    Line 5 takes the street address, Line 6 the city, state and ZIP. Use the address where you want your Form 1099 delivered. Line 7 is optional account numbers.

    Part I takes your taxpayer identification number, in one box only:

    • SSN: individuals, sole proprietors, and the owners of disregarded single-member LLCs.
    • EIN: corporations, partnerships, multi-member LLCs, trusts and estates.
    • ITIN: resident aliens who are not eligible for an SSN. Enter it in the SSN box.
    • Still waiting? Write Applied For in the space and send the number on as soon as you have it.
    The owner’s number goes in Part I

    Your single-member LLC may well hold an EIN for payroll or a bank account. Part I still takes the owner’s number, and the form prints that instruction in bold. Which TIN to use.

  7. Part II: sign, date and send it safely

    Sign and date Part II. Your signature certifies four things, including that you are a U.S. person. If you have never read what you are agreeing to, do that once and you will not have to wonder again. Then:

    • Keep a dated copy. If a 1099 later shows the wrong name, that copy is your evidence.
    • Send it to the requester and nobody else. Never to the IRS.
    • Use a portal or an encrypted upload rather than plain email. Why
    Then you are done

    Nothing is withheld, nothing is filed, and you do not need to do it again unless your name, entity type or TIN changes. When to send a fresh one.

Worked examples

A freelance writer with no business entity

Sole proprietor, no DBA
Line 1
Maria Okonkwo
Line 2
Blank
Line 3a
Individual/sole proprietor (the first box)
Line 3b
Blank
Line 4
Blank
Part I
SSN
Part II
Signed and dated

A two-person consultancy set up as an LLC

Multi-member LLC taxed as a partnership
Line 1
Okonkwo & Vance Consulting LLC
Line 2
Blank, unless it trades under another name
Line 3a
LLC, with P written in the space
Line 3b
Blank, unless giving the form to a partnership it owns part of and it has foreign partners
Line 4
Blank
Part I
The LLC’s EIN
Part II
Signed by an authorized member

An incorporated design studio with an S election

S corporation
Line 1
Bright Field Studio Inc.
Line 2
Bright Field
Line 3a
S corporation
Line 3b
Blank
Line 4
Exempt payee code 5 may apply to some payment types; check first
Part I
The corporation’s EIN
Part II
Signed by an officer

A 501(c)(3) charity

Tax-exempt organization
Line 1
Riverbend Literacy Project
Line 2
Blank
Line 3a
Other, described as Nonprofit corporation exempt under section 501(c)(3)
Line 3b
Blank
Line 4
Exempt payee code 1
Part I
The organization’s EIN
Part II
Signed by an officer or authorized agent

More situations: independent contractors, landlords, gig workers, trusts and estates, attorneys, real estate sellers.

Frequently asked questions

How long does it take to fill out a W-9?

Five minutes if you know your entity type and have your TIN on hand. The only part that takes thought is Line 3a, and only if your business has made a tax election.

Do I need an EIN to fill out a W-9?

No. A sole proprietor can use their SSN. An EIN is useful if you would rather not hand your SSN to every client, and it is free to get. Remember that a disregarded single-member LLC still reports the owner’s number, whatever EIN it happens to hold.

Can I type my signature in Part II?

A typed name in a PDF field is generally not a valid signature. Print and sign, apply a real digital signature, or use the requester’s e-signature system. The requirements.

What if I make a mistake?

Fill in a fresh form and send it to the requester with a note asking them to replace the earlier one. Do not send a form with crossings-out, except where the instructions specifically tell you to strike through certification item 2.

Do I fill out a new W-9 every year?

No. There is no annual requirement. Send a new one when your name, entity type or TIN changes, or when a requester asks you to recertify. More

What if I have more than one client?

Each payer needs its own copy. There is no central registry, so a W-9 you gave to one client does nothing for another.

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General information, not tax advice. This page explains a federal tax form in plain English. It is not legal, tax, or accounting advice, and W9Form.org is not affiliated with the IRS. Verify everything against the official Form W-9 page on IRS.gov and speak to a licensed professional about your own situation. How we source and review these pages.