Who Needs to Fill Out a W-9?

A W-9 form is used to collect taxpayer information for reporting purposes. But not everyone needs to fill it out. In this guide, we explain who needs to complete a W-9, when it is required, and who typically requests it.

If you are not sure how to complete the form, see How to Fill Out a W-9. You can also view a W-9 example to see how a completed form looks.

Quick answer

You typically need to fill out a W-9 if you are an individual or business receiving payments and the payer needs your taxpayer identification number for reporting purposes.

Who needs to fill out a W-9

You may be asked to complete a W-9 in the following situations:

• freelancers and independent contractors receiving payments
• self-employed individuals and sole proprietors
• businesses providing services to another company
• vendors working with companies that issue Form 1099
• individuals receiving certain types of financial income

In most cases, the person or business receiving payment fills out the W-9 and provides it to the payer.

Common examples

Freelancers and contractors

If you work as a freelancer or independent contractor, clients will often request a W-9 before issuing payment or preparing a Form 1099-NEC.

Self-employed individuals

Self-employed individuals and sole proprietors usually complete a W-9 to provide their Social Security Number or Employer Identification Number to clients.

Businesses and vendors

Companies may request a W-9 from vendors, consultants, or service providers to keep on file for tax reporting purposes.

Financial accounts

Banks or financial institutions may request a W-9 when you open an account or receive certain types of income, such as interest or dividends.

Who requests a W-9

A W-9 is usually requested by the person or business that will be making payments to you. This can include:

• clients or customers
• companies you work with
• financial institutions
• payment processors

The requester uses the information on the W-9 to prepare tax forms such as Form 1099.

Do employees need to fill out a W-9?

No. Employees typically do not fill out a W-9. Instead, they complete a W-4 form for withholding purposes.

For a comparison, see W-9 vs W-4: What’s the Difference?.

When do you not need a W-9?

You generally do not need to fill out a W-9 if:

• you are an employee
• you are not receiving reportable payments
• the payer does not require your taxpayer information

However, if a business requests a W-9, it is usually required before they can process payments or issue tax forms.

What happens if you don’t provide a W-9?

If you do not provide a completed W-9 when requested, the payer may:

• delay or withhold payments
• apply backup withholding
• be unable to issue required tax forms

Providing a W-9 helps ensure accurate tax reporting and avoids unnecessary issues.

Frequently asked questions

Do I need to fill out a W-9 for every client?

Usually yes. Each client or payer may request their own copy to keep on file.

Who fills out the W-9 form?

The person or business receiving payment fills out the W-9 and provides it to the requester.

Is a W-9 required for small payments?

It depends on the payer and reporting requirements. Many businesses request a W-9 regardless of payment size.

Do I send a W-9 to the IRS?

No. The W-9 is typically given to the requester, not directly to the IRS.

Related resources

• W-9 Form: Download and Instructions
• How to Fill Out a W-9
• W-9 Example
• Common W-9 Mistakes to Avoid

Final thoughts

If you receive payments as a freelancer, contractor, or business, you will likely need to complete a W-9. Understanding when and why the form is required helps you avoid delays and ensures proper tax reporting.