Form W-9 - Request for Taxpayer Identification Number

What Form W-9 is

Form W-9, Request for Taxpayer Identification Number and Certification, is how a U.S. person gives their correct taxpayer identification number (TIN) to someone who must file an information return about payments made to them. This template is the IRS Rev. March 2024 edition, which is still the version posted on IRS.gov as of October 2026. The W-9 is not revised every year, so a 2024 date does not mean it is out of date. The PDF has six pages: the form on page 1 and the instructions on pages 2 to 6.

Who uses it

Freelancers, independent contractors, landlords, vendors, and other payees complete a W-9 when a business, bank, or client asks for it. The requester uses your name and TIN to prepare forms such as 1099-NEC, 1099-MISC, or 1099-INT. Businesses also collect W-9s from LLCs, partnerships, and corporations. Foreign persons do not use this form; the instructions direct them to the appropriate Form W-8.

What to have ready

• Your legal name as shown on your tax return, and any business or disregarded entity name
• Your federal tax classification (and for an LLC, how it is taxed)
• Your social security number or employer identification number
• Your mailing address
• Any exemption codes, if you are an entity that qualifies (individuals generally don't)

How to fill it out online

Click "Fill Template Now," type into the fields on page 1, sign the certification, and download the PDF to send to the person who requested it. The fields follow the numbered lines on the form.

Lines 1 and 2: names

Line 1, the name of the entity or individual, is required. A sole proprietor or disregarded entity enters the owner's name on line 1 and the business or disregarded entity name on line 2.

Line 3a and 3b: tax classification

Check only one of the seven boxes on line 3a: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other. If you check LLC, enter C, S, or P for how the LLC is taxed. An LLC that is a disregarded entity checks the box for its owner's classification instead. Line 3b, added in the 2024 revision, applies only to partnerships, trusts, estates, and LLCs taxed as partnerships that are giving the form to a flow-through entity in which they hold an interest; it asks whether there are any foreign partners, owners, or beneficiaries.

Line 4: exemptions

Enter an exempt payee code and a FATCA exemption code only if they apply. The codes are listed in the instructions on page 3 and apply to certain entities, not individuals.

Lines 5 to 7

Enter your street address on line 5 and city, state, and ZIP code on line 6. Line 7 is an optional place to list account numbers. The requester's name and address box is also optional.

Part I: Taxpayer Identification Number

Enter either a social security number or an employer identification number in the matching boxes. The TIN must match the name on line 1 to avoid backup withholding. Individuals generally use their SSN; sole proprietors and disregarded entities should follow the Part I instructions on which number to give.

Part II: Certification

By signing, you certify under penalties of perjury the four statements on the form, including that your TIN is correct and that you are a U.S. person. If the IRS has notified you that you are currently subject to backup withholding for underreporting interest or dividends, the form instructs you to cross out item 2. Then sign and date. You can add your signature with our online PDF signer.

Where it goes

Give the completed W-9 to the person or business that requested it. The form itself says "Do not send to the IRS." The requester keeps it on file. Because the form contains your SSN or EIN, send it through a secure channel your requester provides rather than ordinary email when possible.

The W-9 has no filing deadline of its own; provide it when the requester asks, usually before the first payment. If you don't provide a correct TIN, the payer may be required to apply backup withholding. For questions about your classification or exemptions, see the official Instructions for the Requester of Form W-9 or a tax professional.

Common mistakes

• Putting a business trade name on line 1 instead of the owner's name for a sole proprietorship or disregarded entity
• Checking more than one box on line 3a, or checking LLC without entering C, S, or P
• Entering a TIN that doesn't match the line 1 name
• Forgetting to sign and date Part II
• Mailing the form to the IRS instead of returning it to the requester

Freelancers can find more examples in our W-9 guide for freelancers.