A client, landlord, or business asks you to fill out a W-9 before paying you. You've never filled one out before and you're not sure what information you're handing over. Here's everything you need to know.
What Is a W-9?
Form W-9 (Request for Taxpayer Identification Number and Certification) is an IRS form that businesses use to collect your taxpayer identification number (TIN) before paying you. It is not sent to the IRS — it stays with the person or company that asked for it. They use it to prepare a 1099 form, which they will send to both you and the IRS at year end.
Who Asks for a W-9?
You'll be asked for a W-9 when you're being paid as a contractor, freelancer, or vendor — typically:
- A company hiring you for freelance or contract work
- A real estate company or landlord (for rental income)
- A bank or financial institution (for prize money, certain account openings)
- A law firm (for settlement payments)
- Anyone who will pay you $600+ during the year and is required to file a 1099
Note: Employees fill out a W-4 (not W-9). The W-9 is for independent contractors and self-employed individuals.
What Information Does It Collect?
The W-9 asks for:
- Name: Your legal name as it appears on your tax return
- Business name / DBA: If you operate under a different business name
- Federal tax classification: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other
- Exemptions: For backup withholding and FATCA reporting (most individuals leave this blank)
- Address: Where your tax correspondence should go
- TIN: Either your Social Security Number (SSN) or Employer Identification Number (EIN)
- Signature and date: Certifying that the information is correct
SSN or EIN — Which Should You Use?
If you're a sole proprietor or single-member LLC, you can use either your SSN or EIN. Using an EIN (which you can get for free from the IRS) protects your SSN from unnecessary sharing.
If you operate as a corporation or multi-member LLC, use your EIN.
When in doubt, use your EIN if you have one. Apply for one free at IRS.gov/ein.
Is It Safe to Fill Out a W-9?
Sharing your SSN or EIN with a legitimate business you're working with is normal and required by law. However:
- Only provide it to companies you've verified and have a legitimate business relationship with
- Use your EIN instead of SSN where possible
- Be cautious of phishing — the IRS does not solicit W-9s by email
- The form itself is not sent to the IRS — the requester keeps it to prepare 1099s
What Happens If You Don't Fill One Out?
If you refuse to provide a W-9 to a legitimate requester, they are required by law to apply backup withholding — withholding 24% of your payments and sending that amount directly to the IRS. This creates a significant reduction in what you receive, and you'd have to reconcile it at tax time.
It's almost always better to fill out the form.
Completing the Form
Line 1: Your full legal name (as on your 1040) Line 2: Business/DBA name (if applicable) Line 3: Check the box that matches your tax status — most freelancers check "Individual/sole proprietor" Line 5-6: Address Part I: Enter your SSN (boxes for 9 digits) or EIN (xx-xxxxxxx format) Part II: Sign and date, certifying your TIN is correct and you're not subject to backup withholding
Don't overthink it — for most freelancers, it's Name + SSN + check "Individual" + signature.
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