W-9 Form Meaning, Filing Rules, and Instructions

The W-9 Form is an IRS form used in the United States to collect taxpayer information. This form is officially called the Request for Taxpayer Identification Number and Certification. Further, it is a tax document used by businesses to collect a U.S. taxpayer’s identification number, usually from freelancers or independent contractors.

The form is furthermore divided into two sections. Part I collects details about the payee, including their name, address, tax ID number, and any applicable exemptions. Part II includes a certification section where the payee signs to confirm that all the provided information is accurate.

Form W-9 example

When a business hires a contractor, the contractor fills out this form before starting work. The company uses this form and the form’s instructions to gather tax information like the contractor’s Tax Identification Number (TIN) for preparing Form 1099-NEC. This form reports payments of $600 or more to the IRS and the contractor.

The IRS Form W-9 is not submitted to the IRS, but helps businesses and financial institutions prepare taxes and report finances accurately.

This form collects five key pieces of information:

Name
Business name (if applicable)
Address
Taxpayer Identification Number (TIN) or Social Security Number (SSN)
Type of business (e.g., sole proprietor, S-Corp, C-Corp)

Frequently Asked Questions

Q1.	How do you fill out a Form W-9 if you’re a sole proprietor with an EIN?
Ans.	If you operate a sole proprietorship and have an EIN (Employer Identification Number), and are also wondering how to fill out a W-9, the IRS recommends using your Social Security Number (SSN) on this form. This is because, even though you may have an EIN, ultimately, your SSN ensures the IRS can correctly match the W-9 to your individual income tax return. In other words, using your SSN helps avoid potential mismatches or delays in tax processing.
Q2.	What if my business doesn’t have an EIN yet?
Ans.	If your business doesn’t have an EIN yet, you can still fill out the form for businesses using your tax ID, for example Social Security Number (SSN). This is especially common for sole proprietors or single-member LLCs (W-9 for self-employed).
Q3.	Can resident aliens fill out a Form W-9?
Ans.	Yes, resident aliens can fill out this form for freelancers or a W-9 for independent contractors. Since the IRS treats resident aliens similarly to U.S. citizens for tax purposes, they are required to provide a Taxpayer ID form (usually a Social Security Number) on the form and complete it just like a U.S. person.
Q4.	What is a DBA, and how does it affect Form W-9?
Ans.	A DBA, or “Doing Business As,” is a name a business operates under that’s different from its legal name. For example, if Jane Smith owns a business called “Sunny Day Consulting,” but hasn’t registered it as a separate legal entity, “Sunny Day Consulting” is her DBA. On Form W-9, if your business has a DBA, you should list your legal name on Line 1 and the DBA on Line 2. This helps ensure accurate tax reporting and matches your business name with IRS records.
Q5.	Does filling out a W-9 mean I owe taxes immediately?
Ans.	No, filling it out does not mean you owe taxes immediately. Instead, it simply provides your Taxpayer Identification Number (TIN) to the person or company paying you, so they can properly report the payments to the IRS.
Q6.	Who gives you the W-9 form to fill out?
Ans.	The company or individual who is hiring you, whether as an independent contractor, freelancer, or vendor, is responsible for providing you with the form. They need this form to collect your taxpayer identification information, which is required for accurate IRS reporting.
Q7.	Is the W-9 form submitted to the IRS?
Ans.	No, the form is not submitted to the IRS. Instead, it’s given to the person or business paying you so they can use the information (like your Taxpayer Identification Number) to complete tax forms such as Form 1099-NEC.
Q8.	How often should you update a W-9?
Ans.	To follow IRS rules and avoid penalties, it’s important for businesses to keep these forms updated. Therefore, it’s a good idea to review and update these forms every year. Additionally, if a vendor or payee changes their name, address, or tax ID, a new W-9 should be filled out right away. This helps ensure tax reporting is accurate and trouble-free.
Q9.	What is the difference between W-9 vs W-4?
Ans.	The significant difference between a W-9 and a W-4 form lies in who fills them out and how taxes are handled. A W-4 form is completed by regular employees and tells employers how much federal income tax to withhold from their wages, based on their tax status and any exemptions. On the other hand, a W-9 form is used by independent contractors or freelancers to provide their taxpayer identification number, but it doesn’t involve any tax withholding by the payer.
Q10.	Who needs to fill out a W-9?
Ans.	Anyone who works as an independent contractor, freelancer, or receives income outside of regular employment needs to fill out a W-9 form. This form provides the IRS with the individual’s taxpayer identification information. Submitting this form ensures proper tax reporting, while failing to do so may lead to backup withholding, where a percentage of your payment is held for taxes.