Form W-9: Request for Taxpayer Identification Number and Certification

Form W-9 is generally used to provide a taxpayer identification number and other basic information to a person or business that must report certain payments.

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Introduction

Form W-9, Request for Taxpayer Identification Number and Certification, is commonly used by individuals, businesses, and other entities to provide their taxpayer identification number to a requester. The information may be used when the requester has a tax reporting obligation related to payments made to the taxpayer.

Form W-9 is generally provided to the requester rather than filed directly with the federal government. The requester may use the information on the form to prepare applicable information returns and other required tax documents.

What Is Form W-9?

Form W-9 is used to provide a taxpayer’s name, taxpayer identification number, federal tax classification, and applicable certification information. It is commonly requested when a person or business receives certain types of payments that may be subject to information reporting.

The taxpayer identification number may be a Social Security number, Employer Identification Number, or another applicable taxpayer identification number. The information provided should generally be accurate and consistent with the taxpayer’s tax records.

Who Uses Form W-9?

Form W-9 may be used by individuals, independent contractors, businesses, partnerships, corporations, trusts, estates, and other entities when a requester needs their taxpayer identification information.

A payer, business, financial institution, or other requester may ask a taxpayer to complete Form W-9 when required for applicable reporting purposes. The form is generally not intended for individuals who are providing information for purposes that require a different taxpayer identification form.

What Information Is Needed?

The information needed to complete Form W-9 generally includes the taxpayer’s legal name, business or disregarded entity information when applicable, federal tax classification, address, and taxpayer identification number.

Taxpayers should have their tax records available when completing Form W-9. The name and taxpayer identification number should generally match the information associated with the taxpayer’s tax identification records.

How to Fill Out/Complete Form W-9

Completing Form W-9 generally involves providing the taxpayer’s identifying information, selecting the applicable federal tax classification, entering the taxpayer identification number, and completing the required certification.

The form should be completed using accurate and current information. After completing Form W-9, review the information carefully before providing it to the requester and keep a copy for personal or business records when appropriate.

Section 1

Enter the taxpayer’s name as requested on Form W-9. This generally means the name associated with the taxpayer identification number being provided.

If a business, trade name, or disregarded entity is involved, review the applicable instructions to determine where the appropriate names should be entered. Accurate name information can help prevent reporting mismatches.

Section 2

Enter the applicable federal tax classification. The classification generally identifies how the taxpayer is treated for federal tax purposes.

Select the classification that applies to the taxpayer or entity providing the form. Taxpayers should use their existing tax records and applicable business information when determining the appropriate classification.

Section 3

Provide any applicable exemption information requested on Form W-9. Not every taxpayer will need to complete exemption fields.

If an exemption applies, enter the applicable information accurately. If an exemption does not apply, follow the form’s instructions rather than entering information that does not relate to the taxpayer.

Section 4

Enter the taxpayer’s address and other requested information. The address should generally be the address associated with the taxpayer’s tax records or the address where applicable tax documents should be received.

Review the address carefully before submitting the form. Keeping contact and mailing information current can help ensure that future tax documents are sent to the appropriate location.

Section 5

Enter the taxpayer’s taxpayer identification number. This may generally be a Social Security number, Employer Identification Number, or another applicable taxpayer identification number.

Check the taxpayer identification number carefully before submitting Form W-9. An incorrect identification number can cause reporting problems or additional withholding requirements.

Certification

Review and complete the certification portion of Form W-9 as required. By completing the certification, the taxpayer generally confirms that the information provided is accurate and that the taxpayer identification number is correct.

The certification should only be completed when the taxpayer can truthfully make the required certifications. Review the form before signing or otherwise providing the required certification.

Final Review

Review Form W-9 after all applicable information has been entered. Check the taxpayer’s name, tax classification, address, taxpayer identification number, exemption information, and certification.

A final review can help prevent errors that could affect information reporting. The completed Form W-9 is generally provided to the requester, so taxpayers should follow the requester’s submission instructions.

Common Mistakes

Common mistakes with Form W-9 may include entering an incorrect taxpayer identification number, using an incorrect tax classification, providing an outdated name or address, or leaving required information incomplete.

Another common mistake is providing Form W-9 to the wrong party. Form W-9 generally contains sensitive taxpayer information and should be provided to the legitimate requester for the applicable reporting purpose rather than submitted publicly or unnecessarily shared.

Related IRS Forms

Form W-9 may be associated with information returns and other tax documents used to report payments made to individuals, businesses, and other entities. The information provided on Form W-9 may be used by a requester when preparing an applicable information return.

Other taxpayer identification forms may apply in situations involving certain foreign persons or other circumstances. The appropriate form depends on the taxpayer’s status and the purpose for which the information is being requested.

Where to File or Submit

Form W-9 is generally provided directly to the person or business that requested the form. It is generally not filed with the federal income tax return and is not normally sent directly to the federal tax authority by the taxpayer.

Taxpayers should use the submission method requested by the payer or other requester. Because Form W-9 contains taxpayer identification information, taxpayers should use reasonable care when transmitting or storing the completed form.

Current IRS Form & Instructions

Tax forms and instructions may change over time. Taxpayers and requesters should use the version of Form W-9 that applies to the applicable reporting situation.

The information on this page is intentionally general so it can remain useful across multiple tax years. Before completing Form W-9, users should review the applicable version of the form and its instructions because tax classifications, certification requirements, reporting rules, and other requirements may change.

Important Information / Disclaimer

This page is provided for general informational and educational purposes and offers a basic overview of Form W-9. It is not intended to provide individualized tax, legal, accounting, business, or financial advice and should not be considered a substitute for professional guidance.

Federal tax laws, forms, instructions, taxpayer identification requirements, information reporting rules, and withholding procedures may change over time. Information that applies to one taxpayer, business, requester, or tax year may not apply to another, so users should consider their individual circumstances and seek assistance from a qualified tax professional when appropriate.