What is a W-9 form?

What is a W-9 and who has to fill it out?

Form W-9 is how someone you pay gives you their correct name and taxpayer identification number (TIN), so you can report the payment on a 1099. The IRS says to use it to provide your correct TIN to the person who is required to file an information return. The payee (the contractor or vendor) fills it out; the business paying them keeps it.

It never goes to the IRS. The form itself says: give it to the requester; don't send it to the IRS.
Who uses it: only U.S. persons (including resident aliens) use Form W-9. Foreign contractors use the appropriate Form W-8 (or Form 8233) instead.
Why it matters: if a payee doesn't give a correct TIN, the IRS says the payer may have to withhold 24 percent of future payments (backup withholding).
Current version: Rev. March 2024.

Last verified November 4, 2026 against IRS About Form W-9, IRS Form W-9 (Rev. March 2024) (PDF), IRS: Backup withholding. Fee change tracker · How we verify

If you're the business paying a contractor

Ask for a W-9 before the first payment, not in January. You need the name and TIN to file Form 1099-NEC for anyone you pay $2,000 or more for services in 2026, and chasing a contractor for paperwork after the job is done is much harder. The W-9 also tells you how the payee is classified: payments to a corporation (including an LLC taxed as a C or S corporation) are generally not required for payments to a corporation (including an LLC taxed as a C or S corporation).

Who you're paying	Ask for a W-9?	Why
Sole-proprietor subcontractor paid by check or bank transfer	Yes	You may need to file a 1099-NEC for them
Single-member LLC	Yes	The W-9 shows whether it's taxed as a corporation; a single-member (disregarded) LLC checks the box for its owner's classification
Contractor you pay only by card or through PayPal/Venmo business payments	Usually still useful	Card and payment-app payments are reported on Form 1099-K by the payment settlement entity, not on 1099-NEC, but a W-9 keeps your records complete if you later pay by check
Supply store or parts supplier	Generally no 1099 needed	The IRS excludes payments for merchandise, freight, storage and similar items

Illustrative situations, not a full list. Requesting a W-9 is common practice; whether you must file a 1099 depends on the payment and payee.

If a client asks you to fill one out

This is normal; it means they may send you a 1099. As a sole proprietor, the instructions say to put your own name (as on your Form 1040) on line 1 and your business or DBA name on line 2. Your TIN is generally your Social Security number, or an EIN if you have one for the business; the TIN must match the name on line 1. The IRS lists penalties for the payee too: $50 for each failure if you fail to furnish a correct TIN (unless it's due to reasonable cause), and $500 for a false statement that results in no backup withholding.

Send it through a secure channel your client offers (a portal or encrypted upload) rather than plain email when you can, since it carries your SSN or EIN. And remember the IRS says you must report all your income whether or not a 1099 arrives; see how to calculate self-employment tax and how to avoid the estimated tax penalty.

What backup withholding is

The IRS backup withholding page says payers may have to withhold at the current rate of 24 percent when you didn't give the payer a correct taxpayer identification number. That 24% comes out of future payments and goes to the IRS. If it happens to you, the IRS says to report it as federal income tax withheld on your return for that year; it is not lost.

Questions

Who fills out a W-9, the business or the contractor?

The contractor or vendor being paid (the payee) fills it out and gives it to the business that pays them (the requester). The business keeps it on file.

Do I send the W-9 to the IRS?

No. Form W-9 says: give form to the requester, do not send to the IRS. The business uses it to fill in information returns such as Form 1099-NEC.

When should I ask a contractor for a W-9?

Before the first payment. You need their name and taxpayer identification number to file a 1099-NEC if they reach the threshold, and it's easier to collect up front.

What happens if a contractor won't give me a W-9?

The IRS says payers may be required to backup withhold at 24 percent when a payee fails to provide a correct TIN. Form W-9 also says a payee who fails to furnish a correct TIN is subject to a penalty of $50 for each failure unless it's due to reasonable cause.

Is a W-9 the same as a 1099?

No. The W-9 collects the payee's details at the start; the 1099 (such as Form 1099-NEC) reports how much you paid them after the year ends.

What is the current version of Form W-9?

Rev. March 2024, the revision posted on IRS.gov when this page was last verified.

Is this tax advice?

No. It summarizes IRS pages and Form W-9. Your situation may differ; ask a tax professional before relying on it.

General information, not tax, legal or accounting advice. Rates change: check the linked official source before you rely on a number. Not yet reviewed by a CPA or EA.