# W9Form.org

> Independent, plain-English reference for IRS Form W-9 (Rev. March 2024): what the form
> does, how to complete every line, and the backup withholding and Form 1099 rules that follow
> from it. Educational information only, not tax advice. Not affiliated with the IRS.

## Core pages
- [W-9 Form 2026 — Download, Instructions & Full Guide](https://w9form.org/): Download IRS Form W-9 (Rev. March 2024) free, then follow line-by-line instructions, backup withholding rules and the new $2,000 1099 threshold for 2026.
- [What Is a W-9 Form? Purpose, Who Files It, Why](https://w9form.org/what-is-a-w9-form/): A W-9 gives a payer your legal name and taxpayer ID so it can file your Form 1099. Here is exactly what the form does, who completes it, and what it is not.
- [Download IRS Form W-9 (Rev. March 2024) — Free PDF](https://w9form.org/download/): Download the current Form W-9 PDF free, plus the requester instructions, a fillable option, revision history, and how to check your copy is not out of date.
- [W-9 Instructions: Every Line and Box for 2026](https://w9form.org/instructions/): Full Form W-9 instructions for the March 2024 revision. Lines 1-7, Part I TIN and Part II certification, with the exact entry to make for each entity type.
- [How to Fill Out a W-9: 7 Steps With Examples](https://w9form.org/how-to-fill-out-a-w9/): Fill out Form W-9 in seven steps. Exactly what to write on each line, with worked examples for contractors, sole proprietors, LLCs, S corps and nonprofits.
- [W-9 Form 2026: What Changed and the June Draft](https://w9form.org/w9-form-2026/): For 2026 the 1099-NEC threshold rose to $2,000 and the 1099-K threshold returned to $20,000. The W-9 itself is unchanged, but a Rev. June 2026 draft exists.
- [W-9 Worksheet: Fill In and Print, Free & Private](https://w9form.org/generator/): Work out every W-9 entry for your entity type in your browser. Nothing is uploaded or stored. Then print the worksheet and copy it onto the official IRS form.

## All other pages
- [Who Needs to Fill Out a W-9? Full List of Cases](https://w9form.org/who-needs-to-fill-out-a-w9/): You complete a W-9 if you are a U.S. person receiving reportable payments outside payroll. Every situation that triggers a request, and who is exempt.
- [W-9 for Independent Contractors: What to Enter](https://w9form.org/for/independent-contractors/): How a freelancer or independent contractor completes Form W-9: your own name on Line 1, the first Line 3a box, and SSN or EIN in Part I. With worked examples.
- [W-9 for Sole Proprietors: Name, DBA and TIN](https://w9form.org/for/sole-proprietors/): A sole proprietor puts their own name on Line 1 and the DBA on Line 2. Which TIN to use, why the order matters, and what happens if you reverse them.
- [W-9 for a Single-Member LLC: Do Not Check LLC](https://w9form.org/for/single-member-llc/): A disregarded single-member LLC puts the owner name on Line 1, the LLC name on Line 2, and checks the first Line 3a box. Never the LLC box, never the LLC EIN.
- [W-9 for an LLC: Which Box, and C, S or P?](https://w9form.org/for/llc/): How an LLC completes Form W-9. When to check the LLC box, which letter to write, and why a single-member LLC follows a completely different rule.
- [W-9 for an S Corporation: Box, EIN and Codes](https://w9form.org/for/s-corporations/): How an S corporation completes Form W-9: corporate name on Line 1, the S corporation box, the corporate EIN, and when exempt payee code 5 actually applies.
- [W-9 for a C Corporation: Entries and Exceptions](https://w9form.org/for/c-corporations/): A C corporation enters its registered name on Line 1, checks the C corporation box and uses its EIN. Plus the payments still reportable despite the exception.
- [W-9 for a Partnership: Line 3a, 3b and the EIN](https://w9form.org/for/partnerships/): How a partnership completes Form W-9, including the Line 3b foreign partner question added in the March 2024 revision, and who signs Part II.
- [W-9 for a Nonprofit: What a 501(c)(3) Enters](https://w9form.org/for/nonprofits/): How a 501(c)(3) or other tax-exempt organization completes Form W-9: which Line 3a box, exempt payee code 1, and why being tax-exempt still means filling it in.
- [W-9 for Trusts and Estates: Which Name and TIN](https://w9form.org/for/trusts-and-estates/): Grantor trusts, irrevocable trusts and decedents estates each report a different name and TIN on Form W-9. How to work out which combination applies to you.
- [W-9 Line 3a: The Seven Tax Classification Boxes](https://w9form.org/tax-classification/): How to choose the right federal tax classification on Line 3a of Form W-9, including the LLC letter code and which box a disregarded entity actually checks.
- [W-9 Line 3b: Foreign Partners and Beneficiaries](https://w9form.org/line-3b-foreign-partners/): Line 3b was added in March 2024 for flow-through entities with foreign partners, owners or beneficiaries. The three-part test, with worked examples.
- [Backup Withholding: What Starts It and How to Stop](https://w9form.org/backup-withholding/): What triggers 24% backup withholding, how the B notice cycle works, how to stop it, and how to recover amounts already withheld when you file.
- [W-9 Penalties: $50, $500 and What Else Can Follow](https://w9form.org/penalties/): The penalties attached to Form W-9: $50 for failing to furnish a TIN, $500 for a false certification, plus criminal exposure and payer penalties.
- [13 Common W-9 Mistakes, and How to Fix Each One](https://w9form.org/common-mistakes/): The thirteen errors behind most W-9 rejections and IRS mismatch notices, what each one causes, and how to correct a form you have already sent.
- [Does a W-9 Expire? No, But Six Events Void It](https://w9form.org/does-a-w9-expire/): Form W-9 has no expiration date. It stays valid until your name, entity type or TIN changes. The six events that void yours, and payer retention.
- [Where to Send a W-9 (Not to the IRS) and to Whom](https://w9form.org/where-to-send-a-w9/): A completed Form W-9 goes to the requester and nowhere else. Why it is never filed with the IRS, who should receive it, and how to verify a request is genuine.
- [W-9 vs 1099: Which You Fill In and Which You Get](https://w9form.org/vs/w9-vs-1099/): A W-9 is what you give your payer. A 1099 is what your payer sends you and the IRS. How the two connect, the new $2,000 threshold, and which 1099 to expect.
- [W-9 vs W-4: Contractor or Employee, and Why It Matters](https://w9form.org/vs/w9-vs-w4/): A W-4 sets withholding for employees. A W-9 certifies a name and TIN for contractors. How to tell which applies, and what classification turns on.
- [W-9 Questions Answered: 40+ Common Answers](https://w9form.org/faq/): Answers to the questions people actually ask about Form W-9: who files it, what to write on each line, what happens if you do not, and how to send it safely.
- [W-9 Glossary: Every Term on the Form Defined](https://w9form.org/glossary/): Plain-English definitions of the terms on Form W-9 and in the rules around it, from backup withholding and disregarded entity to TIN matching.
- [All Pages on W9Form.org — Complete Index](https://w9form.org/sitemap/): Every page on W9Form.org in one list: the form and instructions, guidance by entity type, the individual form fields, the rules, and form comparisons.
- [W-9 for a Joint Account: Whose Name and TIN](https://w9form.org/joint-accounts/): Whose name and SSN belong on a W-9 for a jointly held account, why one name gets circled, who signs, and what to do when the 1099 shows a single holder.
- [W-9 for Minors, UTMA and Custodial Accounts](https://w9form.org/for/minors-and-custodial-accounts/): On a UTMA or custodial account the minor is the taxpayer and the SSN in Part I is theirs. What the custodian completes, who signs, and where kiddie tax fits.
- [First and Second B Notice: The Payer Procedure](https://w9form.org/b-notices/): The CP2100 trigger, the 15-business-day mailing window, what each notice must enclose, the two different cures, and when 24% withholding starts and stops.
- [W-9 Record Retention: How Long to Keep Them](https://w9form.org/w9-record-retention/): Form W-9 sets no retention period of its own. Where the four-year clock comes from, when it starts, electronic storage rules, and how to purge safely.
- [W-9 vs W-2: One You Fill In, One You Receive](https://w9form.org/vs/w9-vs-w2/): A W-9 is an input form you give a payer. A W-2 is a year-end statement from your employer. What each contains, and what getting both means.
- [W-9 vs W-8BEN: Are You a U.S. Person for Tax?](https://w9form.org/vs/w9-vs-w8ben/): U.S. persons file a W-9; foreign individuals file a W-8BEN. The U.S. person test, the whole W-8 family, and why the wrong form costs real money.
- [W-9 for Landlords: Rent, 1099-MISC and Managers](https://w9form.org/for/landlords/): When a landlord must give a W-9, why property managers always ask, and how rent is reported in box 1 of Form 1099-MISC under the new $2,000 threshold.
- [W-9 for Gig Workers: Apps, 1099-K and 1099-NEC](https://w9form.org/for/gig-workers/): Rideshare, delivery and marketplace platforms all collect a W-9 or equivalent. Which 1099 you get, the restored $20,000 1099-K threshold, and what to check.
- [W-9 for Attorneys: Gross Proceeds and Settlements](https://w9form.org/for/attorneys/): Legal payments are reportable even to a corporation. How attorneys complete Form W-9, the difference between fees and gross proceeds, and settlement reporting.
- [W-9 at Closing: Form 1099-S and Home Sales](https://w9form.org/for/real-estate-transactions/): Why a closing agent asks for a W-9 when you sell property, how Form 1099-S works, and the certification that can exempt a principal residence sale.
- [W-9 Exempt Payee Codes 1 to 13, and Who Uses Them](https://w9form.org/exempt-payee-codes/): All thirteen exempt payee codes for Line 4 of Form W-9, who may use each one, and why individuals and sole proprietors must leave the box blank.
- [W-9 FATCA Exemption Codes A-M, and Who Uses Them](https://w9form.org/fatca-exemption-codes/): The thirteen FATCA exemption codes on Line 4 of Form W-9, what FATCA reporting is, and why nearly every filer should leave this box blank.
- [TIN on a W-9: SSN, EIN or ITIN? How to Choose](https://w9form.org/tin-ssn-ein-itin/): Which taxpayer identification number belongs in Part I of Form W-9, how an SSN, EIN and ITIN differ, and what to write while you wait for one.
- [W-9 Part II: The Four Things You Certify](https://w9form.org/certification/): Your signature on Form W-9 certifies four separate statements under penalties of perjury. What each one means, when to strike out item 2, and who may sign.
- [Disregarded Entity: Which Name Goes on Line 1](https://w9form.org/disregarded-entity/): What a disregarded entity is, why Form W-9 asks for the owner name and TIN instead of the entity, and the exact entries to make on Lines 1, 2, 3a and Part I.
- [Form 1099-NEC: Boxes, Thresholds and Deadlines](https://w9form.org/forms/1099-nec/): Form 1099-NEC reports nonemployee compensation. What sits in each box, the $2,000 threshold, the January 31 deadline, and how to fix an amount that is wrong.
- [Form 1099-K: The $20,000 and 200-Transaction Test](https://w9form.org/forms/1099-k/): A platform files a 1099-K only when gross payments pass $20,000 and transactions pass 200. Both tests, the retroactive fix, every box, and the 1099-NEC overlap.
- [1099-NEC vs 1099-MISC: Which Form, Which Box](https://w9form.org/vs/1099-nec-vs-1099-misc/): Services moved to Form 1099-NEC in 2020. A box-by-box map of what still belongs on the 1099-MISC, from rents in box 1 to attorney proceeds in box 10.
- [1099 Filing Deadlines: The 2026 Calendar](https://w9form.org/forms/1099-deadlines/): Recipient and IRS deadlines for every 1099, paper versus electronic, the 10-return e-file threshold, Form 1096, and how the weekend rule shifts each date.
- [W-9 for Government Contractors and SAM.gov](https://w9form.org/for/government-contractors/): Federal agencies collect your TIN through SAM.gov and FAR 52.204-3, then report payments to corporations that other payers never would. Where a W-9 fits.
- [W-9 for Churches and Religious Organizations](https://w9form.org/for/churches-and-religious-organizations/): Churches are exempt without applying and often hold no determination letter. What goes on Line 3a and Line 4 anyway, and what the church owes guest speakers.
- [What Name and Number To Give the Requester](https://w9form.org/name-and-number-to-give-the-requester/): The IRS table that settles whose name and TIN belong on a W-9: joint accounts, custodial accounts, grantor trusts, estates, disregarded entities and more.
- [W-9 vs I-9: Different Agencies, Different Jobs](https://w9form.org/vs/w9-vs-i9/): A W-9 certifies a taxpayer ID for a contractor. An I-9 verifies an employee can legally work in the US. Which form applies, and what getting both means.
- [What Is a Reportable Payment? The Full Test](https://w9form.org/reportable-payments/): Backup withholding applies to reportable payments, so the definition decides everything. Which payments qualify, which are excluded, and how thresholds work.
- [Can I Refuse to Fill Out a W-9? What Happens](https://w9form.org/can-i-refuse-to-fill-out-a-w9/): Nobody can force you to sign a W-9, but refusing costs money: 24% backup withholding on reportable payments, a $50 penalty, and payments put on hold.
- [W-9 for a Foreign-Owned US LLC: Usually a W-8](https://w9form.org/for/foreign-owned-us-llc/): A US single-member LLC with a non-resident owner generally files a Form W-8, not a W-9. Why the IRS caution says so, and when corporate status changes it.
- [W-9 for Airbnb Hosts and Short-Term Rentals](https://w9form.org/for/airbnb-hosts/): Why short-term rental platforms collect tax information, whether a 1099-K or 1099-MISC arrives, what substantial services change, and how co-hosts get paid.
- [W-9 for Etsy, eBay and Amazon Sellers](https://w9form.org/for/online-sellers/): The restored $20,000 and 200-transaction 1099-K threshold, why box 1a is gross, how to handle proceeds from personal items sold at a loss, and reseller rules.
- [W-9 for YouTube, Twitch and Creator Platforms](https://w9form.org/for/creators-and-youtube/): Where the tax form hides in AdSense and platform settings, why 1099-NEC and 1099-MISC royalties are treated differently, and why non-US creators file a W-8.
- [W-9 Guide Accuracy: 40 Ranking Pages Audited](https://w9form.org/research/w9-guide-accuracy/): We checked 40 public Form W-9 guides against the current form. Most line-by-line walkthroughs still describe a revision the IRS replaced in March 2024.
- [How to Send a W-9 Securely Without Risking Your SSN](https://w9form.org/how-to-send-a-w9-securely/): A completed W-9 contains everything needed for identity theft. The delivery channels ranked from safest to worst, plus how to reduce your exposure permanently.
- [Can You Sign a W-9 Electronically? Yes, With Rules](https://w9form.org/electronic-signature/): The IRS allows electronic W-9 submission and signature where the system meets set requirements. What qualifies, and why a typed name usually does not.
- [Substitute Form W-9: Rules for Using Your Own Form](https://w9form.org/substitute-w9/): When a requester may use its own version of Form W-9, what the certification must say, what may be left out, and whether you have to use their version.
- [IRS TIN Matching: Check a Name and TIN Before Filing](https://w9form.org/tin-matching/): How payers use the free IRS TIN Matching service to validate a name and TIN pair before filing 1099s, what causes mismatches, and how to fix them.
- [How to Request a W-9 From a Vendor (With Template)](https://w9form.org/how-to-request-a-w9/): When to request a Form W-9, wording that actually gets a response, how to run annual solicitations for penalty relief, and how to store the forms you collect.
- [Vendor Will Not Give a W-9? The Exact Procedure](https://w9form.org/vendor-wont-provide-w9/): What a payer must do when a vendor refuses to provide a Form W-9: solicitation records, 24% backup withholding, Form 945, and filing a 1099 without a TIN.
- [W-9 for an Insurance Settlement: Why They Ask](https://w9form.org/for/insurance-settlements/): An insurer wants a certified TIN before it releases a settlement check. What the W-9 does, which parts of a recovery are taxable, and what a 1099 really proves.
- [W-9 for Medical and Health Care Payments](https://w9form.org/for/medical-and-healthcare-payments/): Box 6 of Form 1099-MISC reports medical payments even to corporations. Who counts as a provider, what is excluded, and what a practice collects from vendors.
- [About W9Form.org — Who We Are and Are Not](https://w9form.org/about/): W9Form.org is an independent educational reference for IRS Form W-9. Who writes it, how it is funded, what it will not do, and why it is not the IRS.
- [Editorial Policy: How We Source and Review Pages](https://w9form.org/editorial-policy/): How W9Form.org researches, sources, dates and corrects its content, which sources we treat as authoritative, and where we decline to give an answer at all.
- [Contact W9Form.org — Corrections and Feedback](https://w9form.org/contact/): How to reach W9Form.org about a correction, a broken link, or a topic we should cover. What we can help with, and the questions we cannot answer.
- [Disclaimer — General Information, Not Tax Advice](https://w9form.org/disclaimer/): W9Form.org publishes general educational information about IRS Form W-9. It is not tax, legal or accounting advice, and it is not affiliated with the IRS.
- [Privacy Policy — What W9Form.org Does Not Collect](https://w9form.org/privacy/): W9Form.org collects no personal information, sets no advertising cookies, and the W-9 worksheet transmits nothing. What that means, in plain English.
- [Terms of Use — W9Form.org Conditions and Rights](https://w9form.org/terms/): The terms on which you may use W9Form.org, what you may copy or cite, the status of the IRS forms we host, and the limitations of liability that apply.

## Key facts
- Current official revision: Form W-9 (Rev. March 2024). A Rev. June 2026 draft exists on IRS.gov but is watermarked DRAFT, DO NOT FILE.
- Backup withholding rate: 24%.
- Form 1099-NEC and 1099-MISC reporting threshold: $2,000 for payments made after 31 December 2025, up from $600.
- Form 1099-K threshold: $20,000 and 200 transactions.
- Form W-9 is given to the requester and is never filed with the IRS.