Form W-9, Request for Taxpayer Identification Number and Certification, is how a US person gives a business or other payer their name, tax classification and taxpayer identification number so the payer can report payments to the IRS.

Do I send Form W-9 to the IRS?

No. You give it to the person or business that asked for it, the requester. They keep it on file and use it to prepare information returns such as Form 1099-NEC.

Which taxpayer identification number should a freelancer use?

A sole proprietor or single-member LLC owner can use their Social Security number or an Employer Identification Number. Many freelancers get a free EIN so they do not have to give out their Social Security number.

What do I put on line 1 and line 2 of Form W-9?

Line 1 is the name shown on your income tax return. Line 2 is a business name, trade name or disregarded entity name if it differs. For a sole proprietor, line 1 is your own name and line 2 is your business name, if any.

What tax classification should I check?

Check the box that matches how you file your taxes: individual or sole proprietor, C corporation, S corporation, partnership, trust or estate, or LLC with its tax classification. A single-member LLC that has not elected corporate status checks individual or sole proprietor.

What happens if I do not give a W-9?

The payer may be required to withhold part of your payments, called backup withholding, which is currently 24 percent for reportable payments, and send it to the IRS.

Is it safe to email a W-9?

It contains your taxpayer ID, so use a secure method where you can, such as an encrypted portal or a password-protected file, and only send it to a business you actually work with.

How often do I need to fill out a new W-9?

Give each client one when they ask, and send an updated one if your name, business structure, address or taxpayer ID changes.

How to Fill Out Form W-9 (Line by Line)

If you work for yourself in the United States, sooner or later a client will say, “Can you send me your W-9?” It is a one-page IRS form, and it takes a few minutes to complete. It is also the form that most often causes small mistakes, because people are unsure what goes on each line, which number to use and where to send it.

This guide walks through Form W-9 line by line, with examples for freelancers, sole proprietors, LLCs and corporations. It explains what the form is for, what happens to it afterwards, how to send it safely and the mistakes to avoid. It is general information for US readers, and the IRS instructions for the current form are the final word. To see how the W-9 fits with your invoices and a later Form 1099-NEC, read the 1099 invoice guide.

Quick answer: Form W-9 gives a business your name, tax classification, address and taxpayer ID so it can report what it pays you. Fill in your name (line 1), business name if different (line 2), check your tax classification, add your address and your SSN or EIN, then sign and date. Give it to the client, not to the IRS.

What Form W-9 is

Form W-9 is titled Request for Taxpayer Identification Number and Certification. A business that pays you needs your correct name and taxpayer identification number (TIN) to report those payments to the IRS. The W-9 is how you give it to them.

Question	Answer
Who fills it in?	A US person being paid: freelancer, contractor, landlord, sole proprietor, company
Who asks for it?	The business or person paying, called the requester
Who receives it?	The requester only. You do not file it with the IRS
What does the requester do with it?	Keeps it on file and uses it to prepare information returns, such as Form 1099-NEC
When is it needed?	Before the first payment, or when the payer asks
What does it cost?	Nothing. The form is free on IRS.gov

The IRS describes the form’s purpose in its instructions for requesters, who may also use a substitute form that follows the IRS format. The version at the time of writing is the revision of March 2024, so check the date at the top of the form you are given.

When a client asks for a W-9

Not every client needs one, and the request tends to arrive at predictable moments.

Situation	Is a W-9 usually requested?
You are a US freelancer or contractor working for a US business	Yes, before the first payment
You are paid through a marketplace platform	The platform collects its own tax information
You sell goods or services to consumers	No
You are an employee	No. Employers use Form W-4
You are paid by a client that is an individual, not a business	Often not, unless it is a trade or business payment
You are a landlord receiving rent through an agent	The agent may ask
You are a vendor to a large company	Yes, as part of vendor onboarding

If you are unsure whether a request is genuine, contact the client through a number or address you already know, not the one in the request.

W-9, 1099 and invoice: how they fit

People mix up these documents because they all appear around getting paid.

Document	Who creates it	Purpose
Invoice	You	Ask the client for payment
Form W-9	You	Give the client your taxpayer details
Form 1099-NEC	The client	Report to the IRS what they paid you in the year
Receipt	You	Confirm that payment was received

The W-9 comes before the first payment. The 1099 comes after the year ends. The invoice sits in between and carries the money. See how to make an invoice for the invoice itself.

Why the name must match

The IRS matches the name and the taxpayer ID on information returns against its records. If they do not match, the requester can receive a notice and may have to start backup withholding.

Entered	What the IRS has	Result
Maya Chen and her SSN	Maya Chen and that SSN	Match
Maya Chen Design and her SSN	Maya Chen and that SSN	Possible mismatch, because the business name is on line 1
Maya Chen Design LLC and the LLC’s EIN	Maya Chen Design LLC and that EIN	Match, if the LLC files as a separate entity
Maya Chen Design LLC and Maya’s SSN	A disregarded entity owned by Maya	Match only if Maya’s name is on line 1
A married name and a former-name SSN record	Name on the SSN record	Mismatch until the Social Security record is updated

If you change your name, the Social Security Administration record and your tax return should be updated, otherwise forms may not match.

Before you start: what you need

You need	Why
Your legal name as on your tax return	Line 1 must match what the IRS has for your TIN
Your business or trade name, if any	Line 2
Your tax classification	Decides which box to check
Your mailing address	Where the 1099 will be sent
Your SSN or EIN	The taxpayer identification number
A pen or the fillable PDF	Sign and date at the end

If you are not sure of your classification, look at how you filed your last tax return: Schedule C means sole proprietor (or single-member LLC), an S corporation files its own return, and so on.

A clipboard with tax forms, a calendar and a calculator on a dark desk

The form line by line

The form has seven numbered lines and two parts. The layout below follows the current form.

Line or part	What it asks	What to enter
Line 1	Name of entity or individual	The name shown on your income tax return
Line 2	Business name or disregarded entity name	Your business, trade or DBA name, if different; otherwise leave blank
Line 3a	Federal tax classification	Check one box
Line 3b	Foreign partners, owners or beneficiaries	Only for partnerships, trusts and estates with foreign owners
Line 4	Exemptions	Exempt payee code and FATCA code, if they apply; most freelancers leave blank
Line 5	Address	Street address
Line 6	City, state and ZIP code	Where payments and forms are mailed
Line 7	Account number(s)	Optional; the requester may use it for their own records
Part I	Taxpayer identification number	SSN or EIN, in the right box, not both
Part II	Certification and signature	Sign and date

Line 1: your name

Enter the name that appears on your income tax return. If you are an individual or sole proprietor, this is your own name. If it is a single-member LLC treated as a disregarded entity, put the owner’s name on line 1, not the LLC’s. If the entity is a corporation or partnership, use the name on its tax return.

The most common error is putting a business name on line 1. If the name does not match the taxpayer ID, the IRS can flag a mismatch and the requester may have to start backup withholding.

Line 2: business name

Use line 2 for a business name, trade name or “doing business as” name, or the name of a disregarded entity. A freelance designer named Maya Chen who trades as Maya Chen Design writes her own name on line 1 and “Maya Chen Design” on line 2. If you have no separate business name, leave line 2 blank.

Line 3a: federal tax classification

Check one box that matches how you file.

Box	Who checks it
Individual or sole proprietor, or single-member LLC	Freelancers, sole proprietors and single-member LLCs that have not elected corporate treatment
C corporation	A corporation taxed as a C corporation
S corporation	A corporation that has elected S status
Partnership	A multi-owner business taxed as a partnership
Trust or estate	A trust or estate
LLC	An LLC with its own tax classification; write C, S or P in the space provided
Other	Entities that do not fit the above; describe it

A single-member LLC that has not elected to be taxed as a corporation checks the individual or sole proprietor box and puts the owner’s name on line 1. An LLC taxed as a corporation or partnership checks the LLC box and writes the classification letter.

Line 3b: foreign owners

This line applies only if you are a partnership, trust or estate with foreign partners, owners or beneficiaries and you are giving the form to a partnership, trust or estate in which you have an ownership interest. If you are a freelancer or sole proprietor, ignore it.

Line 4: exemptions

Line 4 has two spaces: exempt payee code and exemption from FATCA reporting code. They apply to certain organisations that are exempt from backup withholding or reporting, and the codes are listed in the form’s instructions. Most individuals, sole proprietors and single-member LLCs leave line 4 blank. If you are a corporation, check the instructions to see whether a code applies to you.

Lines 5 and 6: address

Enter the address where you want mail sent, including the 1099 form that the requester will prepare. It should be an address where you actually receive mail. If you move, send updated details to every client.

Line 7: account numbers

Optional. A requester can use it to identify you in their own system, such as a vendor number. You can leave it blank.

Part I: taxpayer identification number

Enter your TIN in the correct box: a Social Security number (SSN) for an individual, or an Employer Identification Number (EIN) for an entity. Do not enter both.

Who you are	Which TIN
Individual or sole proprietor	SSN (or an EIN, if you have one for the business)
Single-member LLC (disregarded)	The owner’s SSN or the LLC’s EIN
Corporation, partnership, trust, estate	The entity’s EIN
Not eligible for an SSN	An ITIN (individual taxpayer identification number)

If you have applied for a TIN but have not received it, write “Applied For” in the box. The requester can generally wait a short period, which the IRS instructions state as 60 days, before backup withholding begins if you do not provide the number.

Part II: certification

By signing, you certify under penalties of perjury that:

The TIN on the form is correct.
You are not subject to backup withholding, or you have been notified that you are no longer subject to it.
You are a US citizen or other US person.
Any FATCA code on the form is correct.

Sign and date the form. Some requesters accept electronic signatures under conditions set by the IRS. If you are unsure, ask the requester what they accept.

Scenarios that cause confusion

A freelancer who also runs an LLC for a different business. Each business has its own paperwork. Give the W-9 that matches the entity being paid for that client. A client who pays your LLC receives a W-9 in the LLC’s name or in your name, depending on the LLC’s tax treatment.

A freelancer paid by a US client while living abroad. A US citizen living abroad is still a US person and uses a W-9. A non-US citizen without US status generally uses a Form W-8 series form instead.

A contractor who becomes an S corporation mid-year. Give clients a new W-9 when the change takes effect, using the corporation’s name and EIN, and tell them the date.

A partner in a business. The partnership gives the W-9 with the partnership’s name and EIN. Each partner’s share is reported by the partnership, not on a 1099 from the clients.

Scenario	What to do
Name changed after marriage	Update Social Security, then send new W-9s
New address	Send an updated W-9 to clients who send you forms
Business closed	Tell clients; no new W-9 needed unless you start another
Moved from sole proprietor to LLC (default treatment)	Often the same TIN; update line 2 and tell clients
Moved to S corporation	New W-9 with the corporation’s EIN

Examples for common situations

Situation	Line 1	Line 2	Line 3a	TIN
Freelancer, no business name	Maya Chen	blank	Individual or sole proprietor	SSN or EIN
Freelancer trading as “Maya Chen Design”	Maya Chen	Maya Chen Design	Individual or sole proprietor	SSN or EIN
Single-member LLC, default tax treatment	Maya Chen	Maya Chen Design LLC	Individual or sole proprietor	Owner’s SSN or the LLC’s EIN
LLC taxed as an S corporation	Maya Chen Design LLC	blank	LLC, write S	The LLC’s EIN
S corporation	Chen Design Inc.	blank	S corporation	The company’s EIN
Two-person partnership	Chen and Carter Partnership	blank	Partnership	The partnership’s EIN

Whenever the entity type changes, such as moving from sole proprietor to LLC or incorporating, give your clients a new W-9.

SSN or EIN: which should a freelancer use?

A sole proprietor can use either. The difference is privacy and convenience.

	SSN	EIN
Who it identifies	You personally	Your business
Cost to get	Already have one	Free from the IRS
Privacy	Shared with every client who has your W-9	Keeps your SSN off client files
Needed for	Everyone	Required if you have employees, and useful for business bank accounts

Many freelancers obtain a free EIN so they can give clients their EIN instead of their Social Security number. It is a free application through the IRS; be careful of websites that charge for it.

Spotting a fake request

Requests for W-9s are used in scams because they ask for sensitive information. A few signs should make you stop.

Warning sign	Why it matters
A request from someone you have not agreed to work with	You do not owe a W-9 to a stranger
A free email address pretending to be a company	Fraudsters often use lookalike addresses
Urgency or threats about withholding	Pressure is a common scam tactic
A link to a form on an unfamiliar site	It may harvest your details
A request to send your TIN in the body of an email	Legitimate payers use a form and a secure method
A payer asking for bank details and your SSN together	Be extra careful and verify by phone

If in doubt, call the company using a number from their official website and confirm the request before sending anything.

How to send a W-9 safely

A W-9 contains your name, address and taxpayer ID, which is exactly what identity thieves want. A few precautions help.

Do	Don’t
Send it only to a business you have agreed to work with	Send it in response to an unexpected request
Use a secure portal or an encrypted or password-protected file	Post it in a public folder or chat
Send the password separately	Put the password in the same email
Keep a record of who you sent it to and when	Reuse a copy with an old address
Check that the request really comes from the client’s accounts team	Rely only on a name in an email

It is also worth looking at how your clients store forms: reputable businesses keep W-9s in an access-controlled place.

From W-9 to 1099 to your tax return

The W-9 starts a chain that ends on your tax return. Seeing the whole path makes the form feel less abstract.

When	What happens	Your job
Before work	You give the W-9	Complete it carefully and send it securely
During the year	The client pays invoices without withholding	Keep invoices and payment records
Early next year	The client files Form 1099-NEC if the threshold is met	Check the amount against your records
Tax filing	You report all self-employment income	Use your own records, not only the forms
Throughout	You pay estimated tax	Set aside money from each payment

The reporting threshold for payments made in 2026 is $2,000 according to the IRS instructions for Forms 1099-MISC and 1099-NEC, up from $600 earlier. A client below the threshold may not send a form, but the income is still reportable. The 1099 invoice guide covers the form and the deadlines in detail.

Keeping a W-9 log

A short log saves time when a client asks for another copy or when details change.

Column	Example
Client	Northline Ltd
Date sent	14 October 2026
Method	Secure portal
Name and TIN used	Maya Chen, EIN
Contact who received it	accounts@northline.example
Notes	Update if address changes

If your name, address or TIN changes, the log shows exactly whom to tell.

What the client does with it

Once you have given the W-9:

The client records your name and TIN in their vendor file.
They pay your invoices without withholding tax, because you gave a valid TIN.
During the year they track what they pay you.
Early the next year, if they paid you at or above the reporting threshold, they send you and the IRS a Form 1099-NEC.

If you did not give a W-9 or gave an incorrect number, the client may be required to withhold part of each payment and send it to the IRS. The IRS states the backup withholding rate as 24 percent for reportable payments. That is why most clients will not pay a first invoice until they have your form.

Short answers about Form W-9

Question	Answer
Is the W-9 the same as a 1099?	No. You give the W-9 to a payer. The payer files the 1099 about you
Can I use an old W-9?	Yes, if nothing on it has changed, but send a new one if the name, structure, address or TIN has
Do I fill in a W-9 for every client?	Each client that asks for one needs a copy; you can reuse the same completed form
Is a W-9 needed if I am paid by a payment app?	The app collects its own information, so you may not need to give a W-9 to the client
What if I do not have an SSN or EIN yet?	Write “Applied For” and give the number as soon as you have it
Can I submit it electronically?	Often yes, through the client’s portal, if they accept it
Does a W-9 make me an employee?	No. It is used for independent contractors, and has no effect on employment status
Where do I get the official form?	From IRS.gov, where it is free

If you are the business collecting W-9s

Businesses that pay contractors have their own obligations, and a tidy process avoids stress at year end.

Step	What to do
Collect first	Ask for a W-9 before the first payment, as part of onboarding
Check completeness	Name, classification, address, TIN, signature and date
Store securely	Access-controlled storage, limited to those who need it
Match records	Keep the name and TIN as on the form in your vendor system
Track payments	Total payments per contractor for the calendar year
File on time	Prepare and file Form 1099-NEC by the deadline
Handle missing forms	Follow the IRS rules on backup withholding, at the 24 percent rate
Keep records	Retain the forms for the period the IRS requires

If you have many contractors, accounting software or a payroll provider can collect W-9s through a portal and prepare the 1099s.

Questions freelancers ask

Question	Short answer
Can I fill in the PDF on screen and email it?	Yes, but protect the file and send it securely
Do I need a W-9 for each invoice?	No. One per client, updated when details change
Will a W-9 make me pay more tax?	No. It does not create a tax; it identifies you for reporting
Does my client file my taxes for me?	No. They report what they paid you; you file your own return
What if a client asks for a W-9 and I am a non-US person?	Ask them for the correct W-8 form instead
Is an EIN worth getting?	Many freelancers do, to keep their SSN private. It is free from the IRS
What if I made a mistake on a W-9 I already sent?	Send a corrected, signed form to the client right away

Mistakes to avoid

Mistake	Why it matters	Fix
Business name on line 1 for a sole proprietor	Name and TIN do not match	Your own name on line 1, business name on line 2
Both SSN and EIN entered	Confuses the requester	One TIN only
Wrong tax classification	Reports are prepared incorrectly	Match how you file your return
Unsigned or undated	Not a valid certification	Sign and date
Old address	The 1099 goes astray	Update clients when you move
Sending to the IRS	Not required and not useful	Give it to the requester
Sending by open email	Exposes your TIN	Use a secure method
Not updating after a change	Mismatch with the IRS	Send a new form

Do you need a W-9 if you are not a US person?

Non-US persons generally do not use Form W-9. A foreign individual or entity usually gives a Form W-8 series form instead, such as W-8BEN for individuals or W-8BEN-E for entities, and different reporting and withholding rules apply. If you are paying a foreign contractor, ask for the appropriate W-8 form and take advice, because the rules are specialised.

Terms on and around the form

Term	Meaning
Requester	The business or person asking for your W-9 and paying you
TIN	Taxpayer identification number: an SSN, ITIN or EIN
SSN	Social Security number, issued to individuals
EIN	Employer identification number, issued to businesses
ITIN	Individual taxpayer identification number, for those not eligible for an SSN
Disregarded entity	An entity, such as a single-member LLC, that is treated as part of its owner for federal income tax
Backup withholding	Tax the payer must withhold and send to the IRS when a TIN is missing or incorrect
Information return	A form such as the 1099-NEC that a payer files to report payments
Exempt payee code	A code on line 4 for payees exempt from backup withholding
FATCA	A law about reporting foreign financial accounts, which is why there is an exemption code

A worked example: Maya Chen, freelance designer

Maya is a sole proprietor who trades as Maya Chen Design. She has an EIN. A new client asks for a W-9.

Field	What she enters	Why
Line 1	Maya Chen	The name on her tax return
Line 2	Maya Chen Design	Her trade name
Line 3a	Individual or sole proprietor	How she files, on Schedule C
Line 3b	Blank	No foreign partners
Line 4	Blank	Individuals do not use exemption codes
Line 5	12 Oak Street	Where she receives mail
Line 6	Austin, TX 78701	City, state and ZIP
Line 7	Blank	Optional
Part I	Her EIN	Keeps her SSN private
Part II	Signed and dated	Certifies the details

She saves it as a PDF, sends it through the client’s secure portal and notes the date and recipient in her log. When she moves, she will send a corrected form and update the log.

Questions about TINs

Question	Answer
Can I give an ITIN instead of an SSN?	Yes, if you have an ITIN and are a US tax filer without an SSN
Can I use my spouse’s number?	No. Use the TIN of the person or entity shown on line 1
Can I give my SSN if I have an EIN?	A sole proprietor can use either, but use the one that matches your records and be consistent
What if the number is wrong?	The IRS may flag a mismatch and the client may need to withhold until you correct it
How do I get an EIN?	Apply to the IRS directly; there is no fee
Is a state tax ID the same as an EIN?	No. State numbers are separate and are not used on Form W-9

Your first week as a freelancer: paperwork order

If you are starting out, the tax paperwork can feel scattered. This order keeps it simple.

Step	What to do	Why
1	Decide your structure: sole proprietor or LLC	Determines the W-9 box and name
2	Get an EIN if you want one	Keeps your SSN off client files
3	Open a separate business account	Cleaner records
4	Create an invoice template	Consistent invoices from day one
5	Complete a W-9 once and keep a PDF	Ready when a client asks
6	Set up a simple income and expense log	Matches the 1099s you receive
7	Plan estimated tax payments	No one withholds tax for you

Privacy habits for tax documents

Habit	Why
Keep a single, secured copy of your W-9	Fewer copies, fewer leaks
Name files neutrally, such as “W9-2026.pdf”	Avoids advertising what it contains
Use a password manager for portal logins	Reduces account takeover
Use two-factor authentication on email	Email is how most W-9 requests arrive
Review who holds your TIN once a year	Knows where to send corrections
Shred or delete old copies you no longer need	Limits exposure

Quick reference: which box and which number

You are	Box on line 3a	Name on line 1	TIN
A freelancer with no company	Individual or sole proprietor	Your name	SSN or EIN
A sole proprietor using a trade name	Individual or sole proprietor	Your name (trade name on line 2)	SSN or EIN
An owner of a one-person LLC	Individual or sole proprietor	Your name (LLC name on line 2)	SSN or the LLC’s EIN
An LLC taxed as a corporation	LLC, then C or S	The LLC’s name	The LLC’s EIN
An incorporated business	C corporation or S corporation	The corporation’s name	The company’s EIN
A partnership	Partnership	The partnership’s name	The partnership’s EIN

If your situation does not fit a row, read the instructions that come with the form or ask a tax professional before signing the certification.

W-9 checklist

Check	Done
Name on line 1 matches my tax return
Business name on line 2, if any
One federal tax classification box checked
Line 3b left blank unless it applies
Exemption codes only if I am entitled to them
Address is where I receive mail
One TIN (SSN or EIN) in Part I
Signed and dated
Sent securely to the requester, not the IRS
Copy kept with a note of who has it

Invoice first, form second, records always

The W-9 is a one-time step with each client, and then the work is about clear invoices and good records. Read what to include on an invoice and invoice payment terms to get the invoice side right, and sales tax on invoices if your work is taxable. The free invoice generator creates numbered invoices, the receipt generator confirms payments, and the guides on how to invoice as a freelancer and the 1099 invoice guide explain how the whole process fits together.

This guide is general information for US readers and is not tax or legal advice. Forms and rules change, so check the current IRS instructions or ask a qualified tax professional.