Who asks for a Form W-9?

A person or business that must file an information return with the IRS about payments to you, such as a client paying you as a contractor (Form 1099-NEC), a bank paying interest, or a broker. They need your correct taxpayer identification number.

Do I send Form W-9 to the IRS?

No. The top of the form says to give it to the requester and not to send it to the IRS. The requester keeps it on file.

Should I enter my SSN or my EIN?

Individuals generally enter their SSN. A sole proprietor with an EIN may enter either. A single-member LLC that is disregarded enters the owner's SSN or EIN; an LLC taxed as a corporation or partnership enters the LLC's EIN.

What is backup withholding?

If you do not give a correct TIN or certification, certain payers must withhold 24% of the payments and send it to the IRS. Giving a correct, signed W-9 generally prevents that.

Is there a penalty for not giving a W-9?

The instructions list a $50 penalty for each failure to furnish a correct TIN unless due to reasonable cause, and a $500 civil penalty for a false statement that results in no backup withholding.

Can I fill it in on this site for free?

Filling it in on screen is free. Downloading the completed PDF requires a paid plan, as with every tool on this site. The blank form is always free at irs.gov/FormW9.

Fill Out Form W-9 Online (Step-by-Step Guide, Rev. March 2024)

Short answer: Form W-9 is how a U.S. person gives their correct taxpayer identification number (SSN or EIN) to someone who will report payments to them, typically a client who will send you a Form 1099. You give it to the requester, not to the IRS. The blank form is free on irs.gov; you can also fill it on screen here.

PDFConverter2 is an independent website. It is not affiliated with the IRS or any government agency. This guide summarizes the official form (Rev. March 2024) and the instructions printed with it; it is not tax advice. For anything unusual about your entity, read the full instructions at irs.gov/FormW9.

Who uses it, and who should not

You fill out a W-9 when a business or person will report payments to you: as an independent contractor, a landlord receiving rent, a bank or brokerage customer, or the seller in a real estate transaction. The requester uses your TIN on Forms 1099, 1098 and similar returns.

W-9 is for U.S. persons: citizens, resident aliens, and entities formed in the United States. If you are not a U.S. person, do not use it. Individuals use Form W-8BEN and foreign entities use Form W-8BEN-E.

Lines 1 to 7

Line 1: the name on your tax return. This line is required. A sole proprietor or the owner of a disregarded entity puts the owner's name here.
Line 2: the business, trade or disregarded entity name, if different from line 1.
Line 3a: tick exactly one of the seven classification boxes: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC (with the letter C, S or P for how it is taxed) or other. A disregarded single-member LLC does not tick LLC; it ticks the box for its owner's classification.
Line 3b: new in the 2024 revision. Tick it only if you are a partnership, trust or estate (or an LLC taxed as a partnership) with foreign partners, owners or beneficiaries and you are giving the form to a partnership, trust or estate you own part of.
Line 4: exemption codes. These apply to certain entities, not individuals. Leave it blank unless one of the codes in the instructions fits your entity.
Lines 5–6: your address. The requester's 1099 will be mailed here.
Line 7: account numbers, optional.

Part I: your taxpayer identification number

Enter one number, and make sure it matches the name on line 1; a mismatch is the most common reason a payer starts backup withholding.

Individuals: your SSN. Resident aliens without an SSN use their ITIN.
Sole proprietors: SSN, or EIN if you have one.
Disregarded single-member LLC: the owner's SSN or EIN, not the LLC's.
LLC taxed as a corporation or partnership, and other entities: the entity's EIN.

If you do not have a number yet, apply now: an SSN with Form SS-5 from the Social Security Administration, an ITIN with Form W-7, or an EIN with Form SS-4.

Part II: certification and signature

By signing you certify under penalties of perjury that the TIN is correct, that you are not subject to backup withholding (or the IRS has told you that you no longer are), that you are a U.S. person, and that any FATCA code is correct. If the IRS has notified you that you are subject to backup withholding, cross out item 2 before signing.

The instructions say a signature is not always required. For example, for payments to contractors you must give your correct TIN but generally do not have to sign unless you were told your TIN was wrong. Many payers ask for a signature anyway; signing does no harm.

Common mistakes

Name and TIN that do not match, for example a business name on line 1 with the owner's SSN.
Ticking LLC for a single-member disregarded LLC. It takes its owner's classification.
Filling line 4 as an individual. Individuals are generally not exempt from backup withholding.
Using W-9 as a foreign person. Use a Form W-8 instead.
Mailing it to the IRS. It goes to the requester.
An old address on line 5, so the 1099 goes astray in January.

Where it goes and what happens next

Give the form to the requester by whatever channel they ask for. They keep it on file and use your TIN on the information return they file for the year, usually sending you a copy (for example a 1099-NEC) in January. If your name, entity type or TIN changes, give them a new W-9.

Form W-4: what an employee gives an employer; W-9 is for contractors and other payees.
Form SS-4: apply for an EIN if your business needs one.
Form W-8BEN: the equivalent certificate for people who are not U.S. persons.

Filling it here

Press Fill out the form at the top of this page to open the official IRS PDF in our editor, in a new window. Type into the boxes, tick your classification, sign, and review it before downloading. Filling is free. Downloading the completed PDF requires a paid plan, the same as our other tools. Files are processed in memory and are not stored beyond the short window described in our privacy policy.