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W-9 form: what it is and how to fill it out

Form W-9 is the IRS form a U.S. contractor or vendor fills out to give a business its legal name, taxpayer identification number (SSN or EIN) and tax classification. The business uses it to file 1099s and keeps it on file; you return it to the requester, not the IRS. Get the official form on irs.gov.

Updated · Aequo editorial team

What is a W-9 form?

Form W-9 (Request for Taxpayer Identification Number and Certification) is how a U.S. person gives a payer its correct name, TIN and tax classification, and certifies that information is correct.

A business asks for a W-9 before it pays a contractor, freelancer or vendor. The form is one page plus instructions. You fill it out, sign it, and return it to the business. Nothing is sent to the IRS at this stage. The official form and instructions are on the IRS About Form W-9 page (PDF).

What is Form W-9 used for?

The payer uses the W-9 to file 1099 information returns with your correct TIN and to confirm whether backup withholding applies.

  • 1099 reporting: a business that pays you $2,000 or more for services in 2026 reports it on Form 1099-NEC using the name and TIN from your W-9. See the 1099 threshold checker.
  • Backup withholding: without a correct TIN, the payer may have to withhold 24% of reportable payments.
  • Tax classification: the box checked on line 3a tells the payer whether you are reportable; most corporations are not.
  • Other accounts: banks, brokers and lenders request W-9s to report interest, dividends and similar payments.

How to fill out a W-9, line by line

Enter your name and business name, check one tax classification, add your address, enter your SSN or EIN in Part I, then sign and date Part II.

  1. Line 1: Name. Enter the name shown on your income tax return. A sole proprietor or the owner of a single-member LLC enters their own name here.
  2. Line 2: Business name. Enter your business, trade or disregarded-entity name only if it is different from line 1.
  3. Line 3a: Federal tax classification. Check one box: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, or LLC (and write C, S or P for how the LLC is taxed). A single-member LLC that is disregarded checks the box for its owner's classification.
  4. Line 3b: Foreign partners. Only for partnerships, trusts, estates and LLCs taxed as partnerships that give the form to a partnership, trust or estate they have an interest in: check it if you have foreign partners, owners or beneficiaries.
  5. Line 4: Exemptions. Most individuals and small businesses leave this blank. Some entities, such as corporations or tax-exempt organizations, enter an exempt payee code or FATCA code from the instructions.
  6. Lines 5 and 6: Address. Enter the mailing address where the requester should send your 1099.
  7. Line 7: Account numbers. Optional. Add an account or vendor number if the requester asked for one.
  8. Part I: Taxpayer identification number. Enter your SSN or your EIN, not both. A disregarded single-member LLC enters the owner's SSN or EIN, not the LLC's EIN.
  9. Part II: Sign and date. Sign to certify the TIN is correct, you are not subject to backup withholding (cross out item 2 if the IRS told you that you are), and you are a U.S. person. Then return the form to the requester, not the IRS.

Line numbers follow the March 2024 revision of Form W-9. If the IRS has published a newer revision, follow its instructions.

W-9 request email template

Send this to a new vendor before the first payment. Replace the bracketed text and add your secure upload link.

Vendor W-9 request

Subject: W-9 needed before we can pay [Your company] invoices

Hi [Vendor contact],

Thanks for working with [Your company]. Before we can process payment on your invoices, we need a completed Form W-9 for our records. We use it to confirm your legal name and taxpayer identification number (TIN) for year-end Form 1099 reporting.

Please:
1. Download the current Form W-9 from the IRS: https://www.irs.gov/forms-pubs/about-form-w-9
2. Complete it with the legal name and TIN that match your tax return, then sign and date Part II.
3. Return it to us through [secure upload link / secure portal]. Please do not send it as a plain email attachment, because it contains your TIN.

If you are not a U.S. person, please let us know and we will send the correct Form W-8 instead.

We would appreciate the form by [date] so your next payment is not delayed. Reply to this email with any questions.

Thank you,
[Your name]
[Title], [Your company]
[Phone]

For AP teams: when to request a W-9

Request a W-9 when you set up a new U.S. vendor, before the first payment, and again when the vendor's name, TIN or entity type changes.

  • Make a completed W-9 part of vendor setup, so no vendor is payable without one.
  • Check that the name and TIN match each other; the IRS offers TIN matching to authorized payers.
  • Store W-9s securely and limit who can see full tax IDs.
  • Record the tax classification so you know at year end which vendors are 1099-reportable.

More detail in W-9 and 1099 compliance for AP teams.

Aequo AP

Collect W-9s before the first payment

Aequo AP tracks W-9 status for every vendor, stores tax IDs encrypted, and prepares draft 1099 records for the vendors you pay over the year’s threshold. In Aequo Build, subcontractors upload W-9s through the subcontractor portal.

Aequo does not e-file 1099s; you file through your accounting system or a filing provider.

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Frequently asked questions

What is a W-9 form?

Form W-9, Request for Taxpayer Identification Number and Certification, is the IRS form a U.S. person uses to give their correct name, taxpayer identification number (SSN or EIN) and tax classification to a business that pays them. The business keeps it on file; it is not sent to the IRS.

What is Form W-9 used for?

The payer uses it to get the information it needs to file information returns such as Form 1099-NEC or 1099-MISC, and to confirm you are not subject to backup withholding. Banks, brokers and lenders also request it to report interest, dividends and other payments.

Who needs to fill out a W-9?

U.S. persons, including resident aliens, who are asked for one by a business that pays them: independent contractors, freelancers, sole proprietors, partnerships, LLCs and corporations that sell services. Foreign persons give a Form W-8 instead.

Is there a W-9 form for 2026?

The W-9 is not issued every year. Use the current revision on irs.gov; as of October 2026 the IRS lists the March 2024 revision. You do not need a new W-9 each year unless your name, TIN or tax classification changes.

Should I send my W-9 to the IRS?

No. Return it to the person or business that asked for it. They keep it and use the information when they file 1099s.

Is it safe to email a W-9?

A completed W-9 contains your SSN or EIN, so send it through a secure portal or encrypted upload if the requester offers one, rather than as a plain email attachment.

What happens if a vendor will not give me a W-9?

If a payee does not provide a correct TIN, you may be required to start backup withholding, which the IRS sets at 24% of reportable payments. Many businesses hold payment until a completed W-9 is received.

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