Form W-9 Request for Taxpayer Identification Number and Certification
1. What Is Form W-9?
Form W-9 is an IRS form titled “Request for Taxpayer Identification Number and Certification.” It allows individuals and entities classified as U.S. persons to certify their:
- Legal name
- Business entity type
- Address
- Taxpayer Identification Number (SSN, ITIN, or EIN)
- Backup withholding status
The requester uses the completed W-9 to accurately issue information returns to the IRS.
2. When a Form W-9 Is Required
A W-9 is generally requested when one party must report certain payments to the IRS. Common situations include:
- Independent contractor or freelancer payments (reported on Form 1099-NEC)
- Rental income payments
- Broker and barter exchange transactions
- Bank interest or dividend income (Forms 1099-INT or 1099-DIV)
- Real estate transactions
- Cancellation of debt
- Payments to attorneys
3. Who Must Complete Form W-9?
Form W-9 must be completed by a “U.S. person,” which includes:
- U.S. citizens
- U.S. resident aliens
- U.S. partnerships, corporations, LLCs, and trusts
- Disregarded entities with a U.S. owner
Foreign individuals or entities should not complete Form W-9. Instead, they use Form W-8 series forms (e.g., Form W-8BEN, W-8BEN-E).
4. How to Fill Out Form W-9
Part I — Identification Information
- Line 1: Enter the individual’s name or the entity name as shown on the federal tax return.
- Line 2: Business/disregarded entity name (if applicable).
- Line 3: Check the appropriate federal tax classification (e.g., Individual/Sole Proprietor, C Corporation, S Corporation, Partnership, Trust/estate, LLC).
- Line 5 & 6: Address where tax documents should be mailed.
Part I — Taxpayer Identification Number
The TIN depends on the type of taxpayer:
- Individuals: Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
- Businesses: Employer Identification Number (EIN).
Part II — Certification
By signing Form W-9, the taxpayer certifies:
- The TIN provided is correct
- They are not subject to backup withholding (unless notified by the IRS)
- They are a U.S. citizen or U.S. person
- FATCA exemption (if applicable)
The form must be signed and dated to be valid.
5. Backup Withholding Rules
If a taxpayer fails to provide a valid TIN or is notified by the IRS that backup withholding applies, the payer must withhold 24% of reportable payments. Completing Form W-9 with accurate information helps the payee avoid backup withholding.
6. Responsibilities of the Requester
The requester:
- Must retain Form W-9 for their records (do not send it to the IRS)
- Uses the information to file forms such as 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, etc.
- Is responsible for protecting sensitive taxpayer information
7. Electronic W-9s
The IRS permits electronic Form W-9 submissions as long as identity verification and electronic signature requirements are met. Many accounting platforms and payroll systems use this method.
8. When a New Form W-9 Is Needed
A payee should provide an updated W-9 if:
- Their legal name changes
- Business structure changes (e.g., sole proprietor becomes an LLC)
- The TIN changes
- They become subject to backup withholding
9. IRS Resources
Internal Resources on AccountingPortal.com
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