Blank IRS W-9 PDF Form

The IRS W-9 form is a document used by individuals and businesses to provide their taxpayer identification information to entities that will report income paid to them. This form is essential for ensuring accurate tax reporting and compliance with federal regulations. To avoid potential issues with the IRS, it is crucial to complete the W-9 form accurately and promptly.

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The IRS W-9 form is an essential document for individuals and businesses engaged in various financial transactions. It serves as a request for taxpayer identification information, primarily used by entities to collect accurate data for reporting income to the Internal Revenue Service. When you fill out a W-9, you provide your name, address, and taxpayer identification number, which can be your Social Security Number or Employer Identification Number. This information is crucial for clients or companies that need to issue forms like the 1099, reporting payments made to you. Proper completion of the W-9 ensures compliance with tax regulations and helps prevent backup withholding on payments. Whether you are a freelancer, contractor, or a business owner, understanding the W-9 form is vital for maintaining accurate financial records and fulfilling tax obligations.

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Form W-9

(Rev. March 2024)

Department of the Treasury

Internal Revenue Service

Request for Taxpayer

Identification Number and Certification

Go to www.irs.gov/FormW9 for instructions and the latest information.

Give form to the

requester. Do not

send to the IRS.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

Print or type.

See Specific Instructions on page 3.

1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded

entity’s name on line 2.)

2 Business name/disregarded entity name, if different from above.

3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check

only one of the following seven boxes.

Individual/sole proprietor C corporation S corporation Partnership Trust/estate

LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) . . . .

Note: Check the “LLC” box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax

classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate

box for the tax classification of its owner.

Other (see instructions)

4 Exemptions (codes apply only to

certain entities, not individuals;

see instructions on page 3):

Exempt payee code (if any)

Exemption from Foreign Account Tax

Compliance Act (FATCA) reporting

code (if any)

(Applies to accounts maintained

outside the United States.)

3b If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification,

and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check

this box if you have any foreign partners, owners, or beneficiaries. See instructions . . . . . . . . .

5 Address (number, street, and apt. or suite no.). See instructions. Requester’s name and address (optional)

6 City, state, and ZIP code

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Social security number

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid

backup withholding. For individuals, this is generally your social security number (SSN). However, for a

resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other

entities, it is your employer identification number (EIN). If you do not have a number, see How to get a

TIN, later.

Employer identification number

– –

Note: If the account is in more than one name, see the instructions for line 1. See also What Name and

Number To Give the Requester for guidelines on whose number to enter.

–

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue

Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am

no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding

because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,

acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments

other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign

Signature of

U.S. person Date

Here

General Instructions

Section references are to the Internal Revenue Code unless otherwise

noted.

Future developments. For the latest information about developments

related to Form W-9 and its instructions, such as legislation enacted

after they were published, go to

www.irs.gov/FormW9.

What’s New

Line 3a has been modified to clarify how a disregarded entity completes

this line. An LLC that is a disregarded entity should check the

appropriate box for the tax classification of its owner. Otherwise, it

should check the “LLC” box and enter its appropriate tax classification.

New line 3b has been added to this form. A flow-through entity is

required to complete this line to indicate that it has direct or indirect

foreign partners, owners, or beneficiaries when it provides the Form W-9

to another flow-through entity in which it has an ownership interest. This

change is intended to provide a flow-through entity with information

regarding the status of its indirect foreign partners, owners, or

beneficiaries, so that it can satisfy any applicable reporting

requirements. For example, a partnership that has any indirect foreign

partners may be required to complete Schedules K-2 and K-3. See the

Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

Purpose of Form

An individual or entity (Form W-9 requester) who is required to file an

information return with the IRS is giving you this form because they

Cat. No. 10231X

Form

W-9 (Rev. 3-2024)

Form W-9 (Rev. 3-2024)

Page

must obtain your correct taxpayer identification number (TIN), which

may be your social security number (SSN), individual taxpayer

identification number (ITIN), adoption taxpayer identification number

(ATIN), or employer identification number (EIN), to report on an

information return the amount paid to you, or other amount reportable

on an information return. Examples of information returns include, but

are not limited to, the following.

• Form 1099-INT (interest earned or paid).

• Form 1099-DIV (dividends, including those from stocks or mutual

funds).

• Form 1099-MISC (various types of income, prizes, awards, or gross

proceeds).

• Form 1099-NEC (nonemployee compensation).

• Form 1099-B (stock or mutual fund sales and certain other

transactions by brokers).

• Form 1099-S (proceeds from real estate transactions).

• Form 1099-K (merchant card and third-party network transactions).

• Form 1098 (home mortgage interest), 1098-E (student loan interest),

and 1098-T (tuition).

• Form 1099-C (canceled debt).

• Form 1099-A (acquisition or abandonment of secured property).

Use Form W-9 only if you are a U.S. person (including a resident

alien), to provide your correct TIN.

Caution: If you don’t return Form W-9 to the requester with a TIN, you

might be subject to backup withholding. See What is backup

withholding, later.

By signing the filled-out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a

number to be issued);

2. Certify that you are not subject to backup withholding; or

3. Claim exemption from backup withholding if you are a U.S. exempt

payee; and

4. Certify to your non-foreign status for purposes of withholding under

chapter 3 or 4 of the Code (if applicable); and

5. Certify that FATCA code(s) entered on this form (if any) indicating

that you are exempt from the FATCA reporting is correct. See What Is

FATCA Reporting, later, for further information.

Note: If you are a U.S. person and a requester gives you a form other

than Form W-9 to request your TIN, you must use the requester’s form if

it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are

considered a U.S. person if you are:

• An individual who is a U.S. citizen or U.S. resident alien;

• A partnership, corporation, company, or association created or

organized in the United States or under the laws of the United States;

• An estate (other than a foreign estate); or

• A domestic trust (as defined in Regulations section 301.7701-7).

Establishing U.S. status for purposes of chapter 3 and chapter 4

withholding. Payments made to foreign persons, including certain

distributions, allocations of income, or transfers of sales proceeds, may

be subject to withholding under chapter 3 or chapter 4 of the Code

(sections 1441–1474). Under those rules, if a Form W-9 or other

certification of non-foreign status has not been received, a withholding

agent, transferee, or partnership (payor) generally applies presumption

rules that may require the payor to withhold applicable tax from the

recipient, owner, transferor, or partner (payee). See Pub. 515,

Withholding of Tax on Nonresident Aliens and Foreign Entities.

The following persons must provide Form W-9 to the payor for

purposes of establishing its non-foreign status.

• In the case of a disregarded entity with a U.S. owner, the U.S. owner

of the disregarded entity and not the disregarded entity.

• In the case of a grantor trust with a U.S. grantor or other U.S. owner,

generally, the U.S. grantor or other U.S. owner of the grantor trust and

not the grantor trust.

• In the case of a U.S. trust (other than a grantor trust), the U.S. trust

and not the beneficiaries of the trust.

See Pub. 515 for more information on providing a Form W-9 or a

certification of non-foreign status to avoid withholding.

Foreign person. If you are a foreign person or the U.S. branch of a

foreign bank that has elected to be treated as a U.S. person (under

Regulations section 1.1441-1(b)(2)(iv) or other applicable section for

chapter 3 or 4 purposes), do not use Form W-9. Instead, use the

appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a

qualified foreign pension fund under Regulations section 1.897(l)-1(d), or

a partnership that is wholly owned by qualified foreign pension funds,

that is treated as a non-foreign person for purposes of section 1445

withholding, do not use Form W-9. Instead, use Form W-8EXP (or other

certification of non-foreign status).

Nonresident alien who becomes a resident alien. Generally, only a

nonresident alien individual may use the terms of a tax treaty to reduce

or eliminate U.S. tax on certain types of income. However, most tax

treaties contain a provision known as a saving clause. Exceptions

specified in the saving clause may permit an exemption from tax to

continue for certain types of income even after the payee has otherwise

become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception

contained in the saving clause of a tax treaty to claim an exemption

from U.S. tax on certain types of income, you must attach a statement

to Form W-9 that specifies the following five items.

1. The treaty country. Generally, this must be the same treaty under

which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the

saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption

from tax.

5. Sufficient facts to justify the exemption from tax under the terms of

the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an

exemption from tax for scholarship income received by a Chinese

student temporarily present in the United States. Under U.S. law, this

student will become a resident alien for tax purposes if their stay in the

United States exceeds 5 calendar years. However, paragraph 2 of the

first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the

provisions of Article 20 to continue to apply even after the Chinese

student becomes a resident alien of the United States. A Chinese

student who qualifies for this exception (under paragraph 2 of the first

Protocol) and is relying on this exception to claim an exemption from tax

on their scholarship or fellowship income would attach to Form W-9 a

statement that includes the information described above to support that

exemption.

If you are a nonresident alien or a foreign entity, give the requester the

appropriate completed Form W-8 or Form 8233.

Backup Withholding

What is backup withholding? Persons making certain payments to you

must under certain conditions withhold and pay to the IRS 24% of such

payments. This is called “backup withholding.” Payments that may be

subject to backup withholding include, but are not limited to, interest,

tax-exempt interest, dividends, broker and barter exchange

transactions, rents, royalties, nonemployee pay, payments made in

settlement of payment card and third-party network transactions, and

certain payments from fishing boat operators. Real estate transactions

are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive

if you give the requester your correct TIN, make the proper certifications,

and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1. You do not furnish your TIN to the requester;

2. You do not certify your TIN when required (see the instructions for

Part II for details);

3. The IRS tells the requester that you furnished an incorrect TIN;

4. The IRS tells you that you are subject to backup withholding

because you did not report all your interest and dividends on your tax

return (for reportable interest and dividends only); or

5. You do not certify to the requester that you are not subject to

backup withholding, as described in item 4 under “By signing the filled-

out form” above (for reportable interest and dividend accounts opened

after 1983 only).

Form W-9 (Rev. 3-2024)

Page

Certain payees and payments are exempt from backup withholding.

See Exempt payee code, later, and the separate Instructions for the

Requester of Form W-9 for more information.

See also Establishing U.S. status for purposes of chapter 3 and

chapter 4 withholding, earlier.

What Is FATCA Reporting?

The Foreign Account Tax Compliance Act (FATCA) requires a

participating foreign financial institution to report all U.S. account

holders that are specified U.S. persons. Certain payees are exempt from

FATCA reporting. See Exemption from FATCA reporting code, later, and

the Instructions for the Requester of Form W-9 for more information.

Updating Your Information

You must provide updated information to any person to whom you

claimed to be an exempt payee if you are no longer an exempt payee

and anticipate receiving reportable payments in the future from this

person. For example, you may need to provide updated information if

you are a C corporation that elects to be an S corporation, or if you are

no longer tax exempt. In addition, you must furnish a new Form W-9 if

the name or TIN changes for the account, for example, if the grantor of a

grantor trust dies.

Penalties

Failure to furnish TIN. If you fail to furnish your correct TIN to a

requester, you are subject to a penalty of $50 for each such failure

unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you

make a false statement with no reasonable basis that results in no

backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying

certifications or affirmations may subject you to criminal penalties

including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of

federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions

Line 1

You must enter one of the following on this line; do not leave this line

blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account (other than an account

maintained by a foreign financial institution (FFI)), list first, and then

circle, the name of the person or entity whose number you entered in

Part I of Form W-9. If you are providing Form W-9 to an FFI to document

a joint account, each holder of the account that is a U.S. person must

provide a Form W-9.

• Individual. Generally, enter the name shown on your tax return. If you

have changed your last name without informing the Social Security

Administration (SSA) of the name change, enter your first name, the last

name as shown on your social security card, and your new last name.

Note for ITIN applicant: Enter your individual name as it was entered

on your Form W-7 application, line 1a. This should also be the same as

the name you entered on the Form 1040 you filed with your application.

• Sole proprietor. Enter your individual name as shown on your Form

1040 on line 1. Enter your business, trade, or “doing business as” (DBA)

name on line 2.

• Partnership, C corporation, S corporation, or LLC, other than a

disregarded entity. Enter the entity’s name as shown on the entity’s tax

return on line 1 and any business, trade, or DBA name on line 2.

• Other entities. Enter your name as shown on required U.S. federal tax

documents on line 1. This name should match the name shown on the

charter or other legal document creating the entity. Enter any business,

trade, or DBA name on line 2.

• Disregarded entity. In general, a business entity that has a single

owner, including an LLC, and is not a corporation, is disregarded as an

entity separate from its owner (a disregarded entity). See Regulations

section 301.7701-2(c)(2). A disregarded entity should check the

appropriate box for the tax classification of its owner. Enter the owner’s

name on line 1. The name of the owner entered on line 1 should never

be a disregarded entity. The name on line 1 should be the name shown

on the income tax return on which the income should be reported. For

example, if a foreign LLC that is treated as a disregarded entity for U.S.

federal tax purposes has a single owner that is a U.S. person, the U.S.

owner’s name is required to be provided on line 1. If the direct owner of

the entity is also a disregarded entity, enter the first owner that is not

disregarded for federal tax purposes. Enter the disregarded entity’s

name on line 2. If the owner of the disregarded entity is a foreign person,

the owner must complete an appropriate Form W-8 instead of a Form

W-9. This is the case even if the foreign person has a U.S. TIN.

Line 2

If you have a business name, trade name, DBA name, or disregarded

entity name, enter it on line 2.

Line 3a

Check the appropriate box on line 3a for the U.S. federal tax

classification of the person whose name is entered on line 1. Check only

one box on line 3a.

IF the entity/individual on line 1

is a(n) . . .

THEN check the box for . . .

• Corporation Corporation.

• Individual or

• Sole proprietorship

Individual/sole proprietor.

• LLC classified as a partnership

for U.S. federal tax purposes or

• LLC that has filed Form 8832 or

2553 electing to be taxed as a

corporation

Limited liability company and

enter the appropriate tax

classification:

P = Partnership,

C = C corporation, or

S = S corporation.

• Partnership Partnership.

• Trust/estate Trust/estate.

Line 3b

Check this box if you are a partnership (including an LLC classified as a

partnership for U.S. federal tax purposes), trust, or estate that has any

foreign partners, owners, or beneficiaries, and you are providing this

form to a partnership, trust, or estate, in which you have an ownership

interest. You must check the box on line 3b if you receive a Form W-8

(or documentary evidence) from any partner, owner, or beneficiary

establishing foreign status or if you receive a Form W-9 from any

partner, owner, or beneficiary that has checked the box on line 3b.

Note: A partnership that provides a Form W-9 and checks box 3b may

be required to complete Schedules K-2 and K-3 (Form 1065). For more

information, see the Partnership Instructions for Schedules K-2 and K-3

(Form 1065).

If you are required to complete line 3b but fail to do so, you may not

receive the information necessary to file a correct information return with

the IRS or furnish a correct payee statement to your partners or

beneficiaries. See, for example, sections 6698, 6722, and 6724 for

penalties that may apply.

Line 4 Exemptions

If you are exempt from backup withholding and/or FATCA reporting,

enter in the appropriate space on line 4 any code(s) that may apply to

you.

Exempt payee code.

• Generally, individuals (including sole proprietors) are not exempt from

backup withholding.

• Except as provided below, corporations are exempt from backup

withholding for certain payments, including interest and dividends.

• Corporations are not exempt from backup withholding for payments

made in settlement of payment card or third-party network transactions.

• Corporations are not exempt from backup withholding with respect to

attorneys’ fees or gross proceeds paid to attorneys, and corporations

that provide medical or health care services are not exempt with respect

to payments reportable on Form 1099-MISC.

The following codes identify payees that are exempt from backup

withholding. Enter the appropriate code in the space on line 4.

1—An organization exempt from tax under section 501(a), any IRA, or

a custodial account under section 403(b)(7) if the account satisfies the

requirements of section 401(f)(2).

Form W-9 (Rev. 3-2024)

Page

2—The United States or any of its agencies or instrumentalities.

3—A state, the District of Columbia, a U.S. commonwealth or territory,

or any of their political subdivisions or instrumentalities.

4—A foreign government or any of its political subdivisions, agencies,

or instrumentalities.

5—A corporation.

6—A dealer in securities or commodities required to register in the

United States, the District of Columbia, or a U.S. commonwealth or

territory.

7—A futures commission merchant registered with the Commodity

Futures Trading Commission.

8—A real estate investment trust.

9—An entity registered at all times during the tax year under the

Investment Company Act of 1940.

10—A common trust fund operated by a bank under section 584(a).

11—A financial institution as defined under section 581.

12—A middleman known in the investment community as a nominee or

custodian.

13—A trust exempt from tax under section 664 or described in section

4947.

The following chart shows types of payments that may be exempt

from backup withholding. The chart applies to the exempt payees listed

above, 1 through 13.

IF the payment is for . . . THEN the payment is exempt

for . . .

• Interest and dividend payments All exempt payees except

for 7.

• Broker transactions Exempt payees 1 through 4 and 6

through 11 and all C corporations.

S corporations must not enter an

exempt payee code because they

are exempt only for sales of

noncovered securities acquired

prior to 2012.

• Barter exchange transactions

and patronage dividends

Exempt payees 1 through 4.

• Payments over $600 required to

be reported and direct sales over

$5,000

Generally, exempt payees

1 through 5.

• Payments made in settlement of

payment card or third-party

network transactions

Exempt payees 1 through 4.

See Form 1099-MISC, Miscellaneous Information, and its instructions.

However, the following payments made to a corporation and

reportable on Form 1099-MISC are not exempt from backup

withholding: medical and health care payments, attorneys’ fees, gross

proceeds paid to an attorney reportable under section 6045(f), and

payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify

payees that are exempt from reporting under FATCA. These codes

apply to persons submitting this form for accounts maintained outside

of the United States by certain foreign financial institutions. Therefore, if

you are only submitting this form for an account you hold in the United

States, you may leave this field blank. Consult with the person

requesting this form if you are uncertain if the financial institution is

subject to these requirements. A requester may indicate that a code is

not required by providing you with a Form W-9 with “Not Applicable” (or

any similar indication) entered on the line for a FATCA exemption code.

A—An organization exempt from tax under section 501(a) or any

individual retirement plan as defined in section 7701(a)(37).

B—The United States or any of its agencies or instrumentalities.

C—A state, the District of Columbia, a U.S. commonwealth or

territory, or any of their political subdivisions or instrumentalities.

D—A corporation the stock of which is regularly traded on one or

more established securities markets, as described in Regulations

section 1.1472-1(c)(1)(i).

E—A corporation that is a member of the same expanded affiliated

group as a corporation described in Regulations section 1.1472-1(c)(1)(i).

F—A dealer in securities, commodities, or derivative financial

instruments (including notional principal contracts, futures, forwards,

and options) that is registered as such under the laws of the United

States or any state.

G—A real estate investment trust.

H—A regulated investment company as defined in section 851 or an

entity registered at all times during the tax year under the Investment

Company Act of 1940.

I—A common trust fund as defined in section 584(a).

J—A bank as defined in section 581.

K—A broker.

L—A trust exempt from tax under section 664 or described in section

4947(a)(1).

M—A tax-exempt trust under a section 403(b) plan or section 457(g)

plan.

Note:

You may wish to consult with the financial institution requesting

this form to determine whether the FATCA code and/or exempt payee

code should be completed.

Line 5

Enter your address (number, street, and apartment or suite number).

This is where the requester of this Form W-9 will mail your information

returns. If this address differs from the one the requester already has on

file, enter “NEW” at the top. If a new address is provided, there is still a

chance the old address will be used until the payor changes your

address in their records.

Line 6

Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. If you are a resident alien and

you do not have, and are not eligible to get, an SSN, your TIN is your

IRS ITIN. Enter it in the entry space for the Social security number. If you

do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either

your SSN or EIN.

If you are a single-member LLC that is disregarded as an entity

separate from its owner, enter the owner’s SSN (or EIN, if the owner has

one). If the LLC is classified as a corporation or partnership, enter the

entity’s EIN.

Note: See What Name and Number To Give the Requester, later, for

further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately.

To apply for an SSN, get Form SS-5, Application for a Social Security

Card, from your local SSA office or get this form online at

www.SSA.gov. You may also get this form by calling 800-772-1213. Use

Form W-7, Application for IRS Individual Taxpayer Identification

Number, to apply for an ITIN, or Form SS-4, Application for

Employer

Identification Number, to apply for an EIN. You can apply for an EIN

online by accessing the IRS website at www.irs.gov/EIN. Go to

www.irs.gov/Forms to view, download, or print Form W-7 and/or Form

SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and

have Form W-7 and/or Form SS-4 mailed to you within 15 business

days.

If you are asked to complete Form W-9 but do not have a TIN, apply

for a TIN and enter “Applied For” in the space for the TIN, sign and date

the form, and give it to the requester. For interest and dividend

payments, and certain payments made with respect to readily tradable

instruments, you will generally have 60 days to get a TIN and give it to

the requester before you are subject to backup withholding on

payments. The 60-day rule does not apply to other types of payments.

You will be subject to backup withholding on all such payments until

you provide your TIN to the requester.

Note: Entering “Applied For” means that you have already applied for a

TIN or that you intend to apply for one soon. See also

Establishing U.S.

status for purposes of chapter 3 and chapter 4 withholding, earlier, for

when you may instead be subject to withholding under chapter 3 or 4 of

the Code.

Caution: A disregarded U.S. entity that has a foreign owner must use

the appropriate Form W-8.

Form W-9 (Rev. 3-2024)

Page

Part II. Certification

To establish to the withholding agent that you are a U.S. person, or

resident alien, sign Form W-9. You may be requested to sign by the

withholding agent even if item 1, 4, or 5 below indicates otherwise.

For a joint account, only the person whose TIN is shown in Part I

should sign (when required). In the case of a disregarded entity, the

person identified on line 1 must sign. Exempt payees, see Exempt payee

code, earlier.

Signature requirements. Complete the certification as indicated in

items 1 through 5 below.

1. Interest, dividend, and barter exchange accounts opened

before 1984 and broker accounts considered active during 1983.

You must give your correct TIN, but you do not have to sign the

certification.

2. Interest, dividend, broker, and barter exchange accounts

opened after 1983 and broker accounts considered inactive during

1983. You must sign the certification or backup withholding will apply. If

you are subject to backup withholding and you are merely providing

your correct TIN to the requester, you must cross out item 2 in the

certification before signing the form.

3. Real estate transactions. You must sign the certification. You may

cross out item 2 of the certification.

4. Other payments. You must give your correct TIN, but you do not

have to sign the certification unless you have been notified that you

have previously given an incorrect TIN. “Other payments” include

payments made in the course of the requester’s trade or business for

rents, royalties, goods (other than bills for merchandise), medical and

health care services (including payments to corporations), payments to

a nonemployee for services, payments made in settlement of payment

card and third-party network transactions, payments to certain fishing

boat crew members and fishermen, and gross proceeds paid to

attorneys (including payments to corporations).

5. Mortgage interest paid by you, acquisition or abandonment of

secured property, cancellation of debt, qualified tuition program

payments (under section 529), ABLE accounts (under section 529A),

IRA, Coverdell ESA, Archer MSA or HSA contributions or

distributions, and pension distributions. You must give your correct

TIN, but you do not have to sign the certification.

What Name and Number To Give the Requester

For this type of account: Give name and SSN of:

1. Individual The individual

2. Two or more individuals (joint account)

The actual owner of the account or,

other than an account maintained by

if combined funds, the first individual

an FFI

on the account

3. Two or more U.S. persons Each holder of the account

(joint account maintained by an FFI)

4. Custodial account of a minor

The minor

(Uniform Gift to Minors Act)

5. a. The usual revocable savings trust

The grantor-trustee

(grantor is also trustee)

b. So-called trust account that is not

The actual owner

a legal or valid trust under state law

6. Sole proprietorship or disregarded

The owner

entity owned by an individual

7. Grantor trust filing under Optional The grantor*

Filing Method 1 (see Regulations

section 1.671-4(b)(2)(i)(A))**

For this type of account:

8. Disregarded entity not owned by an

individual

9. A valid trust, estate, or pension trust

10. Corporation or LLC electing corporate

status on Form 8832 or Form 2553

11. Association, club, religious, charitable,

educational, or other tax-exempt

organization

12. Partnership or multi-member LLC

13. A broker or registered nominee

14. Account with the Department of

Agriculture in the name of a public

entity (such as a state or local

government, school district, or prison)

that receives agricultural program

payments

15. Grantor trust filing Form 1041 or

under the Optional Filing Method 2,

requiring Form 1099 (see Regulations

section 1.671-4(b)(2)(i)(B))**

Give name and EIN of:

The owner

Legal entity

The corporation

The organization

The partnership

The broker or nominee

The public entity

The trust

List first and circle the name of the person whose number you furnish.

If only one person on a joint account has an SSN, that person’s number

must be furnished.

Circle the minor’s name and furnish the minor’s SSN.

You must show your individual name on line 1, and enter your business

or DBA name, if any, on line 2. You may use either your SSN or EIN (if

you have one), but the IRS encourages you to use your SSN.

List first and circle the name of the trust, estate, or pension trust. (Do

not furnish the TIN of the personal representative or trustee unless the

legal entity itself is not designated in the account title.)

Note: The grantor must also provide a Form W-9 to the trustee of the

trust.

** For more information on optional filing methods for grantor trusts, see

the Instructions for Form 1041.

Note: If no name is circled when more than one name is listed, the

number will be considered to be that of the first name listed.

Secure Your Tax Records From Identity Theft

Identity theft occurs when someone uses your personal information,

such as your name, SSN, or other identifying information, without your

permission to commit fraud or other crimes. An identity thief may use

your SSN to get a job or may file a tax return using your SSN to receive

a refund.

To reduce your risk:

• Protect your SSN,

• Ensure your employer is protecting your SSN, and

• Be careful when choosing a tax return preparer.

If your tax records are affected by identity theft and you receive a

notice from the IRS, respond right away to the name and phone number

printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you

think you are at risk due to a lost or stolen purse or wallet, questionable

credit card activity, or a questionable credit report, contact the IRS

Identity Theft Hotline at 800-908-4490 or submit Form 14039.

For more information, see Pub. 5027, Identity Theft Information for

Taxpayers.

Form W-9 (Rev. 3-2024)

Page

Victims of identity theft who are experiencing economic harm or a

systemic problem, or are seeking help in resolving tax problems that

have not been resolved through normal channels, may be eligible for

Taxpayer Advocate Service (TAS) assistance. You can reach TAS by

calling the TAS toll-free case intake line at 877-777-4778 or TTY/TDD

800-829-4059.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to

mimic legitimate business emails and websites. The most common act

is sending an email to a user falsely claiming to be an established

legitimate enterprise in an attempt to scam the user into surrendering

private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the

IRS does not request personal detailed information through email or ask

taxpayers for the PIN numbers, passwords, or similar secret access

information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS,

forward this message to

[email protected]. You may also report misuse

of the IRS name, logo, or other IRS property to the Treasury Inspector

General for Tax Administration (TIGTA) at 800-366-4484. You can

forward suspicious emails to the Federal Trade Commission at

[email protected] or report them at www.ftc.gov/complaint. You can

contact the FTC at

www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338).

If you have been the victim of identity theft, see

www.IdentityTheft.gov

and Pub. 5027.

Go to www.irs.gov/IdentityTheft to learn more about identity theft and

how to reduce your risk.

Privacy Act Notice

Section 6109 of the Internal Revenue Code requires you to provide your

correct TIN to persons (including federal agencies) who are required to

file information returns with the IRS to report interest, dividends, or

certain other income paid to you; mortgage interest you paid; the

acquisition or abandonment of secured property; the cancellation of

debt; or contributions you made to an IRA, Archer MSA, or HSA. The

person collecting this form uses the information on the form to file

information returns with the IRS, reporting the above information.

Routine uses of this information include giving it to the Department of

Justice for civil and criminal litigation and to cities, states, the District of

Columbia, and U.S. commonwealths and territories for use in

administering their laws. The information may also be disclosed to other

countries under a treaty, to federal and state agencies to enforce civil

and criminal laws, or to federal law enforcement and intelligence

agencies to combat terrorism. You must provide your TIN whether or not

you are required to file a tax return. Under section 3406, payors must

generally withhold a percentage of taxable interest, dividends, and

certain other payments to a payee who does not give a TIN to the payor.

Certain penalties may also apply for providing false or fraudulent

information.

Get IRS W-9

File Specifics

Fact Name	Description
Purpose	The W-9 form is used to provide taxpayer information to entities that pay you income.
Who Uses It	Individuals, freelancers, and businesses use the W-9 form to report income to the IRS.
Tax Identification Number	The form requires you to provide your Social Security Number (SSN) or Employer Identification Number (EIN).
Filing Requirement	You do not file the W-9 with the IRS. Instead, it is given to the requester.
Requesters	Common requesters include employers, banks, and other financial institutions.
State-Specific Forms	Some states may have their own forms similar to the W-9, governed by state tax laws.
Validity Period	W-9 forms do not expire, but you should update it if your information changes.
Penalties	Providing false information on a W-9 can lead to penalties from the IRS.
Signature Requirement	You must sign and date the form to certify that the information is correct.

How to Use IRS W-9

Once you have your IRS W-9 form ready, it’s time to fill it out accurately. This form is essential for providing your taxpayer information to the entity that requested it. Follow these steps to complete the form correctly.

Start by downloading the IRS W-9 form from the official IRS website or obtain a physical copy if necessary.
At the top of the form, enter your name as it appears on your tax return. If you are filling it out for a business, write the business name in the appropriate section.
In the next section, check the box that corresponds to your tax classification. This may include options like individual, corporation, partnership, or LLC.
Fill in your address, including street address, city, state, and ZIP code. Ensure this information is current and accurate.
Provide your taxpayer identification number (TIN). For individuals, this is typically your Social Security number (SSN). For businesses, it may be your Employer Identification Number (EIN).
If applicable, enter your account number(s) in the designated field. This is optional and only needed if the requester has specified it.
Sign and date the form at the bottom. By signing, you are certifying that the information provided is correct.

After completing the W-9 form, review it for any errors. Once verified, you can submit it to the requesting party, ensuring they have the necessary information for tax reporting purposes.

Your Questions, Answered

What is the purpose of the IRS W-9 form?

The IRS W-9 form is primarily used to provide your taxpayer identification information to another party. This may include your name, address, and Social Security number or Employer Identification Number. Businesses often request this form from independent contractors, freelancers, or vendors to ensure accurate reporting of income paid to them. The information collected is used for tax reporting purposes, particularly on forms such as the 1099.

Who needs to fill out a W-9 form?

Individuals and entities who receive income that must be reported to the IRS typically need to complete a W-9 form. This includes:

Independent contractors
Freelancers
Consultants
Partnerships
Corporations that provide services

If you are a U.S. person or business and you receive payments that require reporting, you will likely need to fill out this form.

How do I fill out a W-9 form?

Completing a W-9 form involves several straightforward steps:

Provide your name as it appears on your tax return.
Enter your business name if applicable.
Fill in your address, including city, state, and ZIP code.
Include your taxpayer identification number, which is either your Social Security number or Employer Identification Number.
Sign and date the form to certify that the information provided is accurate.

Ensure that all information is correct to avoid issues with tax reporting.

Is the W-9 form submitted to the IRS?

No, the W-9 form is not submitted directly to the IRS by the individual filling it out. Instead, it is provided to the entity requesting it, such as a client or employer. The entity will then use the information from the W-9 to complete their tax reporting obligations, including filing forms like the 1099 with the IRS.

What should I do if my information changes?

If your information changes, such as a change in your name, address, or taxpayer identification number, you should complete a new W-9 form. Provide the updated form to the entity that requested it. This ensures that they have the most current information for tax reporting purposes. Keeping your information up to date is essential to avoid potential tax issues.

Common mistakes

Incorrect Name: Many individuals mistakenly provide a name that does not match their Social Security card. It's crucial to ensure the name on the W-9 matches the name the IRS has on file.
Wrong Tax Identification Number (TIN): Using the wrong TIN can lead to significant delays. Double-check that you are using the correct Social Security Number (SSN) or Employer Identification Number (EIN).
Missing Signature: A common oversight is forgetting to sign the form. Without a signature, the W-9 is incomplete and cannot be processed.
Incorrect Filing Status: Some people choose the wrong classification for their business entity. Make sure to accurately indicate whether you are an individual, corporation, partnership, etc.
Failure to Update Information: If your information changes, such as your name or address, you must submit a new W-9. Neglecting to do so can cause issues with payments and tax reporting.
Not Checking for Backup Withholding: If you are subject to backup withholding, this must be indicated on the form. Failing to check this box can result in incorrect tax withholding.

Documents used along the form

The IRS W-9 form is a crucial document for individuals and businesses in the United States, primarily used to provide taxpayer information to those who will be making payments to you. However, it often works in conjunction with other forms and documents that help streamline financial transactions and ensure compliance with tax regulations. Below is a list of common forms and documents that you might encounter alongside the W-9.

IRS Form 1099-MISC: This form is used to report various types of income other than wages, salaries, and tips. If you receive payments as an independent contractor, the payer will use this form to report the payments made to you, which is why the W-9 is often requested beforehand.
IRS Form 1099-NEC: Similar to the 1099-MISC, this form specifically reports non-employee compensation. It is commonly used to report payments made to independent contractors or freelancers, making it essential for those who provide services without being classified as employees.
IRS Form 1040: This is the standard individual income tax return form. Once you receive income reported on the 1099 forms, you'll need to report that income on your 1040 when filing your taxes.
IRS Form W-8BEN: For foreign individuals or entities, this form serves a similar purpose to the W-9. It certifies foreign status and claims any applicable tax treaty benefits, which is crucial for proper tax withholding.
IRS Form SS-4: This form is used to apply for an Employer Identification Number (EIN). If you are starting a business, obtaining an EIN is essential for tax purposes, and it may be necessary to complete a W-9 if you hire contractors.
IRS Form 4506-T: This form allows you to request a transcript of your tax return. It can be useful if you need to verify your income or tax status, especially when applying for loans or other financial assistance.
Business License: Depending on your locality, you may need a business license to operate legally. This document can be important for demonstrating your legitimacy to clients and partners.
Service Agreement: This document outlines the terms of the relationship between a service provider and a client. It typically includes payment terms, scope of work, and other important details that clarify expectations.

Understanding these forms and documents can greatly enhance your ability to navigate the financial landscape effectively. Each plays a role in ensuring that your income is reported correctly and that you remain compliant with tax regulations. Familiarity with these documents will not only help in managing your finances but also in building trust with clients and partners.

Similar forms

The IRS W-4 form is similar to the W-9 in that it is used for tax purposes, but it serves a different function. While the W-9 collects taxpayer information for reporting purposes, the W-4 is filled out by employees to inform their employers of their tax withholding preferences. This form helps employers determine how much federal income tax to withhold from an employee's paycheck, ensuring that the right amount is paid to the IRS throughout the year.

The 1099 form is another document closely related to the W-9. When a business pays an independent contractor or freelancer, it uses the 1099 to report those payments to the IRS. The information on the W-9, such as the contractor's name and taxpayer identification number, is crucial for completing the 1099 accurately. Both forms are essential for ensuring proper tax reporting and compliance.

The IRS Form 1040 is also relevant when discussing the W-9. The 1040 is the individual income tax return form that taxpayers use to report their annual income. The information provided on the W-9 can affect the details included on the 1040, especially if the taxpayer has received income as an independent contractor or from other sources that require reporting. Understanding how these forms connect can help individuals ensure they report their income correctly.

The Schedule C form is similar in that it is used by self-employed individuals to report their income and expenses. When someone receives payments reported on a 1099, they will typically need to fill out a Schedule C to report that income on their tax return. The W-9 is often the starting point for this process, as it establishes the taxpayer's identity and the nature of their work.

Lastly, the IRS Form SS-4 is relevant because it is used to apply for an Employer Identification Number (EIN). While the W-9 is used to provide information to others, the SS-4 is a request for a unique identifier that businesses need for tax reporting. If a business is required to submit a W-9, it may also need an EIN, making these forms interconnected in the process of tax compliance.

Dos and Don'ts

When filling out the IRS W-9 form, it is essential to ensure accuracy and compliance. Here are some important dos and don'ts to consider:

Do provide your legal name as it appears on your tax return.
Don't use a nickname or an informal version of your name.
Do check the appropriate box for your tax classification.
Don't leave the tax classification section blank, as this could lead to delays.
Do include your correct taxpayer identification number (TIN).
Don't use someone else's TIN; this can lead to serious issues with the IRS.
Do sign and date the form to validate your information.
Don't forget to provide a signature; an unsigned form is invalid.
Do ensure you keep a copy of the completed form for your records.

By following these guidelines, you can help ensure that your W-9 form is filled out correctly and submitted without unnecessary complications.

Misconceptions

The IRS W-9 form is a commonly used document in the United States, but there are several misconceptions surrounding its purpose and use. Here are nine common misunderstandings about the W-9 form:

It is only for independent contractors. Many people believe the W-9 is exclusively for independent contractors. However, it is also used by businesses to collect taxpayer information from various entities, including freelancers, vendors, and other payees.
Submitting a W-9 means you will be audited. Some individuals fear that filling out a W-9 will trigger an audit by the IRS. In reality, submitting a W-9 simply provides necessary information for tax reporting and does not increase the likelihood of an audit.
All payments require a W-9. Not every payment requires a W-9. For example, payments made to corporations generally do not require a W-9, while payments to individuals and sole proprietors usually do.
The W-9 is a tax return. The W-9 is not a tax return. It is a form used to provide your taxpayer identification number (TIN) to the person or business that will be paying you, which is then used for reporting purposes.
You can’t refuse to provide a W-9. While it’s common for businesses to request a W-9, you can refuse to provide one. However, doing so may result in backup withholding on your payments.
W-9 forms expire after a certain period. Some people think W-9 forms have an expiration date. In fact, a W-9 remains valid until there is a change in your information, such as a change in name or taxpayer identification number.
Filling out a W-9 guarantees payment. Completing a W-9 does not guarantee that you will receive payment. It merely provides the necessary information for the payer to report payments to the IRS.
W-9 forms are only for U.S. citizens. While the W-9 is primarily used by U.S. citizens, foreign individuals or entities may need to fill out a different form, such as the W-8 series, to provide their tax information.
Once submitted, you cannot change your information. Many believe that once they submit a W-9, they cannot change their information. In reality, you can submit a new W-9 any time your information changes.

Understanding these misconceptions can help individuals and businesses navigate the tax reporting process more effectively. It’s important to provide accurate information and stay informed about tax requirements.

Key takeaways

The IRS W-9 form is an important document for individuals and businesses in the United States. Here are some key takeaways to keep in mind when filling it out and using it:

Purpose: The W-9 form is used to provide your taxpayer identification number (TIN) to a business or individual that will be paying you. This helps them report the payments to the IRS.
Who needs to fill it out: If you are a freelancer, contractor, or receive other forms of income, you may need to complete a W-9. Businesses also use it for vendors.
Accuracy is crucial: Make sure to enter your name, business name (if applicable), and TIN correctly. Mistakes can lead to delays in payment or tax issues.
Signature required: You must sign and date the form to certify that the information is correct. Without a signature, the form is not valid.
Submitting the form: Send the completed W-9 directly to the requester, not to the IRS. Keep a copy for your records.
Updates needed: If your information changes, such as your name or TIN, submit a new W-9 to ensure that the requester has the most current information.

Common PDF Forms

Indiana Oversize Permits Online - This form establishes an agreement between the transporting company and the State of Indiana.

Maryland Laboratory Compliance Form - Be prepared to address any follow-up questions from the licensing division.