How to Fill Out and Sign a W-9 Form Correctly
Learn to correctly complete and submit your W-9 form to ensure accurate tax reporting and avoid payment issues as a contractor.
The W-9 form, or “Request for Taxpayer Identification Number and Certification,” is used by organizations (“payers”) to collect accurate taxpayer information from individuals or entities they pay. This information helps payers fulfill reporting obligations to the IRS, often by issuing 1099 series forms for various income types, such as 1099-NEC for nonemployee compensation. The W-9 is for non-employees like independent contractors, freelancers, and vendors, distinguishing it from the W-4 form used by traditional employees.
Gathering Information for Your W-9
Before filling out a W-9 form, gather all necessary personal and tax identification details. Your legal name should appear as it does on your federal income tax return. If you operate a business under a different name, such as a “doing business as” (DBA) name, note this separately.
Determine your federal tax classification, as it dictates how your income is reported. Common classifications include Individual/Sole Proprietor, C Corporation, S Corporation, Partnership, Trust/Estate, or Limited Liability Company (LLC). Most freelancers and independent contractors classify as an Individual/Sole Proprietor, reporting business income and expenses on their personal tax return. If you operate as an LLC, you will need to specify its tax classification (C corporation, S corporation, or partnership).
Your Taxpayer Identification Number (TIN) is a nine-digit number the IRS uses to identify you for tax purposes. For individuals and sole proprietors, this is your Social Security Number (SSN), found on your Social Security card. Businesses, including corporations, partnerships, and many LLCs, use an Employer Identification Number (EIN). While sole proprietors can use either, the IRS prefers the SSN for individuals to simplify income matching. An EIN can be obtained for free from the IRS website. Most individuals will not be exempt from backup withholding, so this section is generally left blank unless specific conditions apply.
Completing the W-9 Form
After gathering the necessary information, enter these details into the W-9 form’s designated fields. You can obtain an official W-9 form from the IRS website, or the requesting party may provide it. The form is concise, typically less than a full page, excluding instructions.
Enter your full legal name on Line 1 as it appears on your income tax return. If you have a business name, trade name, or “doing business as” (DBA) name different from your legal name, include it on Line 2. For federal tax classification, check the single box on Line 3 that corresponds to your tax status. For example, an individual freelancer checks “Individual/Sole Proprietor.” If you are an LLC, check “Limited Liability Company” and enter your specific tax classification (C, S, or P). Most individuals will leave the exemptions section on Line 4 blank.
Enter your mailing address on Lines 5 and 6. This is where the requesting party will mail your annual tax statements, such as Form 1099. Line 7, for account numbers, is optional and often left blank. In Part I, enter your Taxpayer Identification Number (TIN). For most individuals and sole proprietors, this will be your Social Security Number (SSN); for other entities, it will be your Employer Identification Number (EIN). The TIN must match the name on Line 1 to prevent potential issues like backup withholding.
Signing and Delivering Your W-9
After completing the W-9 form, sign the certification and deliver the document to the requesting party. Part II contains the certification statement, where you attest under penalties of perjury that the information is correct, you are a U.S. person, and you are not subject to backup withholding. Backup withholding is a tax the IRS may require payers to withhold from your income if your TIN is incorrect or if you have underreported interest or dividends.
Your signature on the “Signature of U.S. person” line in Part II validates the form. For paper forms, a handwritten signature is generally required. Many entities now accept electronic signatures, provided they comply with IRS guidelines, which include demonstrating intent to sign, obtaining consent, and ensuring the signature can be attributed to the individual and the document cannot be altered post-signature. Date the form on the line next to your signature.
Once signed and dated, return the completed W-9 form to the requesting organization. Common delivery methods include secure mail, email (if permitted), or a secure online portal. Due to the sensitive nature of W-9 information, use secure transmission methods to protect your data. Keep a copy of the completed and signed W-9 for your records.