Lines 1 and 2: name
Line 1 is required and holds the name that matches your tax return. Line 2 holds a business, trade, DBA or disregarded entity name if you have one.
W-9
Request for Taxpayer Identification Number and Certification
- Agency
- IRS
- Revision
- Rev. March 2024
- Fillable fields
- 23
- Pages
- 6
- Official source
- IRS form page
- Checked
- October 14, 2026
Form W-9: Request for Taxpayer Identification Number and Certification
Form W-9 is how you give your correct taxpayer identification number (TIN) to a person or company that has to report payments to you on an information return. The TIN can be a Social Security number (SSN), an individual taxpayer identification number (ITIN), an adoption taxpayer identification number (ATIN) or an employer identification number (EIN). The IRS lists examples such as Form 1099-NEC for contractor pay, 1099-INT for interest, 1099-DIV for dividends, 1099-S for real estate sales and 1098 for mortgage interest.
You usually see this form when you start freelance or contract work, open an interest-bearing or brokerage account, or sell property. The company that asks for it is called the requester. You give the completed form to the requester. The form says "Do not send to the IRS."
If you do not give the requester a correct TIN, the payments you receive can be subject to backup withholding. The form is for U.S. persons only. You can fill it out free in your browser on this page and download the result without an account.
What's on Form W-9
Line 3a: federal tax classification
Seven boxes: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC with a tax code, and other. You check only one.
Line 3b: foreign owners
Added in the March 2024 revision. Partnerships, trusts and estates with foreign partners, owners or beneficiaries check it when giving the form to a flow-through entity they have an interest in.
Line 4: exemptions
Spaces for an exempt payee code and a code for exemption from Foreign Account Tax Compliance Act (FATCA) reporting. Most individuals leave both blank.
Lines 5, 6 and 7: address and accounts
Your street address, your city, state and ZIP code, and an optional place for account numbers. The requester mails your information returns to this address.
Part I: Taxpayer Identification Number
Two boxes: one for a Social Security number and one for an employer identification number. You fill in the one that applies to the name on line 1.
Part II: Certification
Four statements made under penalties of perjury, followed by the signature and date. They cover your TIN, backup withholding, U.S. person status and any FATCA code you entered.
How to fill out Form W-9
- 1
Line 1
Enter the name on your tax return and do not leave it blank. A sole proprietor enters their own name as it appears on Form 1040. A single-member LLC that is disregarded enters its owner's name here, never the LLC's name.
- 2
Line 2
Enter your business name, trade name, DBA or the disregarded entity's name if it differs from line 1. Skip it if you have none.
- 3
Line 3a
Check one box for the federal tax classification of the person named on line 1. An LLC taxed as a partnership or corporation checks the LLC box and enters P, C or S. A disregarded LLC checks the box for its owner's classification.
- 4
Line 3b
Check 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 this form to an entity in which you have an ownership interest. Otherwise leave it empty.
- 5
Line 4
Individuals and sole proprietors are generally not exempt from backup withholding, so leave it blank. A corporation may enter exempt payee code 5. The form says to ask the requester whether codes should be filled in.
- 6
Lines 5 and 6
Enter your street address, then city, state and ZIP code. If the address differs from the one the requester has on file, write NEW at the top.
- 7
Part I
Enter your SSN or EIN so it matches the name on line 1. A resident alien without an SSN enters an ITIN in the SSN boxes. A sole proprietor with an EIN may enter either number. A single-member LLC that is disregarded enters its owner's number. An LLC taxed as a corporation or partnership enters its own EIN.
- 8
Part II
Sign and date. Cross out item 2 of the certification only if the IRS has told you that you are currently subject to backup withholding for failing to report all interest and dividends. For payments other than interest and dividends, you give a correct TIN but generally do not need to sign.
Why fill Form W-9 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes, deadlines and common mistakes
Where to send it
Give the completed form to the requester who asked for it. Do not send it to the IRS. The requester keeps it and uses it to prepare their information returns.
Deadline
The form has no IRS filing deadline. Return it to the requester promptly, because payments can be subject to backup withholding until a correct TIN is on file.
Backup withholding
The form says the rate is 24% of reportable payments. It applies if you do not give a TIN, the IRS tells the requester your TIN is incorrect, or you fail to make required certifications.
Penalties
The form lists a $50 penalty for each failure to furnish your correct TIN, unless due to reasonable cause. A false statement with no reasonable basis that results in no backup withholding carries a $500 penalty.
Keeping it current
Give the requester a new W-9 if your name or TIN changes, or if you stop being an exempt payee, for example when a C corporation elects S corporation status.
Common mistakes
Entering an LLC's name on line 1 when it is disregarded, checking more than one box on line 3a, entering a number in Part I that does not match the name on line 1, and leaving the signature blank.
Related forms
1099-NEC
Nonemployee Compensation
140 fields, 6 pages
1099-INT
Interest Income
127 fields, 7 pages
1099-DIV
Dividends and Distributions
140 fields, 6 pages
1099-K
Payment Card and Third Party Network Transactions
207 fields, 6 pages
W-8
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
23 fields, 1 page
W-7
Application for IRS Individual Taxpayer Identification Number
69 fields, 1 page
Who needs to fill out Form W-9?
You fill out the form when a requester who must file an information return asks you for it. The form itself says to use it only if you are a U.S. person, which includes resident aliens.
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Questions about Form W-9
Do I send Form W-9 to the IRS?
No. The form states that you give it to the requester and do not send it to the IRS. The requester uses it for their own information returns.
Is my SSN or EIN safe to put on a W-9?
The form must contain your TIN, so give it only to a requester you know needs it. The requester instructions say misuse of TINs can bring civil and criminal penalties for the requester.
Which number do I use as a sole proprietor?
The form says a sole proprietor with an EIN may enter either the SSN or the EIN in Part I. The number must match the name on line 1.
Do I have to sign Form W-9?
You sign Part II for interest and dividend accounts and for certain other payments. For many payments other than interest and dividends, the form says you only need to provide your correct TIN.
What is backup withholding?
It is a withholding of 24% from certain payments, such as interest, dividends, rents, royalties and nonemployee pay, when the payee has not given a correct TIN or required certifications.
What if I am not a U.S. person?
Do not use Form W-9. A foreign person gives the requester the appropriate Form W-8, such as Form W-8BEN for individuals, or Form 8233 in some cases.