W-9 Form

A W-9 is the IRS form contractors fill out to give a client their tax ID before getting paid. Who needs to fill one out, what goes on it, and what to do with the completed form.

Who needs to fill out a W-9

A W-9 is required when a US business pays a US person or US business for services and the payment will trigger a 1099 at year-end. In practice, that means:

  • Independent contractors and freelancers paid by check, ACH, or wire (not credit card)
  • Single-member LLCs and sole proprietors providing services
  • Multi-member LLCs and partnerships providing services
  • Attorneys (always, regardless of corporation status)
  • Landlords receiving rent from a business

W-9 is NOT required for:

  • W-2 employees (they fill out a W-4 instead)
  • Foreign individuals or foreign businesses (they fill out a W-8 form instead)
  • Payments to C-corporations or S-corporations for most services (attorneys are the main exception)
  • Payments made via credit card or third-party processors like PayPal, Stripe, Venmo Business (the processor handles 1099-K reporting instead)

What goes on the form

The W-9 has eight short sections. Most contractors complete the form in two minutes.

  1. Name (as shown on your tax return). Your legal name, the same one on your tax return. For a sole proprietor, your personal name. For an LLC or corp, the registered business name.
  2. Business name. Your DBA or business name, if different from line 1. Leave blank if not applicable.
  3. Federal tax classification. Check one box: Individual/Sole proprietor, C Corporation, S Corporation, Partnership, Trust/estate, or LLC (with a sub-classification of C, S, or P).
  4. Exemptions. Almost always blank for contractors.
  5. Address. Where you receive mail.
  6. City, state, ZIP.
  7. List account number(s). Used for some bank-related W-9s. Usually blank.
  8. Taxpayer Identification Number. Your SSN (for individuals and sole proprietors without an EIN), your EIN (for everyone else), or your ITIN.

Sign and date the bottom certifying that the information is correct and that you are not subject to backup withholding.

Where to send the completed W-9

Send the W-9 directly to the client who requested it. Do NOT send it to the IRS. The IRS does not want a copy. The client keeps the W-9 on file for at least four years and uses it to prepare a Form 1099-NEC if the total paid in the year is $600 or more.

Send via email (encrypted is best because the form has your SSN or EIN on it), secure portal, or fax. Most large clients have a vendor onboarding portal where you upload the W-9.

What happens if you refuse to fill out a W-9

The client is required by IRS rules to do one of two things:

  1. Withhold 24% from every payment to you as "backup withholding" and send it to the IRS, OR
  2. Refuse to pay you until they have a valid W-9 on file

Most clients pick option 2. So in practice, refusing to fill out a W-9 means not getting paid. There is no legitimate reason for a contractor to refuse. The W-9 information is what your client needs to legally pay you and to file the 1099 the IRS already expects.

How long is a W-9 valid

A W-9 is valid until something changes. Submit a new W-9 if:

  • Your legal name changes
  • Your business name changes
  • Your tax classification changes (sole prop to LLC, LLC to S-corp)
  • Your TIN changes (got an EIN, dropped an EIN)
  • Your address changes

Most clients ask for a fresh W-9 every couple of years even if nothing has changed, just to keep their records current. There is no harm in resubmitting.

Common questions

Why is a client asking me to fill out a W-9?

Because they are required to. If a US business pays you $600 or more in a calendar year for services, they have to issue you a Form 1099-NEC and a copy to the IRS. To do that, they need your legal name, address, and Taxpayer Identification Number. The W-9 is the form that collects that information. It is legitimate and required for almost any B2B contractor relationship.

Is it safe to send a W-9 by email?

Risky if unencrypted because the form contains your SSN or EIN. Better options: (1) password-protect the PDF and share the password through a separate channel, (2) use the client's vendor portal if they have one, (3) fax, or (4) hand-deliver if you are local. If you have an EIN, the risk is lower because EINs are not as identity-theft-sensitive as SSNs. This is a common reason sole proprietors get an EIN even when they do not strictly need one.

Do I send my W-9 to the IRS?

No. The W-9 goes directly to the client who asked for it. The client keeps it on file. The IRS sees the information later, on the 1099-NEC the client files at year-end. The IRS does not want a copy of the W-9 itself.

What is the difference between a W-9 and a W-4?

W-9 is for independent contractors. The contractor fills it out and gives it to the client. No tax withholding happens. W-4 is for W-2 employees. The employee fills it out and gives it to the employer, telling them how much federal income tax to withhold from each paycheck.

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