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Internal Revenue Service

Fill out Form W-9 online

Request for Taxpayer Identification Number and Certification

Form W-9 is how a U.S. person, including a resident alien, gives their correct taxpayer identification number (TIN) to a person or business that must report payments to the IRS on an information return, such as a Form 1099. By signing it, you also certify that the number is correct, that you are not subject to backup withholding (you cross out that item if the IRS has told you that you are), and that you are a U.S. person. You give the completed form to the requester, not to the IRS.

Fill out Form W-9Blank form from the IRS

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Edition
Rev. March 2024
Pages
6
Fillable fields
23
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form W-9

  • Independent contractors and freelancers asked by a client for their TIN
  • Sole proprietors, partnerships, corporations, LLCs, trusts and estates that receive reportable payments
  • People opening bank or brokerage accounts that pay interest or dividends
  • Sellers in real estate transactions and people who pay mortgage interest
  • U.S. persons who need to show a payer they are not foreign persons

Before you start

  • Your name as shown on your tax return
  • Any business, trade, DBA or disregarded entity name
  • Your federal tax classification (individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC or other)
  • Your social security number, ITIN or employer identification number
  • Your mailing address, where the requester will send your information returns
  • Any exempt payee or FATCA exemption code that applies to you, and any account numbers the requester asked for

How to fill out Form W-9

  1. Lines 1 and 2: names

    Line 1 is required. Enter the name shown on your tax return. A sole proprietor enters their own name on line 1 and the business or DBA name on line 2. A disregarded entity, for example a single-member LLC that is disregarded as separate from its owner, puts the owner's name on line 1 and its own name on line 2. For a joint account, list first and circle the name of the person whose number you enter in Part I.

  2. Line 3a: federal tax classification

    Check only one of the seven boxes for the person named on line 1: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other. If you check LLC, enter its tax classification code: C, S or P. An LLC that is a disregarded entity checks the box for its owner's classification instead.

  3. Line 3b: foreign partners, owners or beneficiaries

    This line applies only if you checked Partnership or Trust/estate on line 3a, or checked LLC and entered P. Check the box if you have any foreign partners, owners or beneficiaries and you are giving the form to a partnership, trust or estate in which you have an ownership interest.

  4. Line 4: exemptions

    Enter an exempt payee code or an Exemption from FATCA reporting code only if one applies. The codes are listed in the instructions on pages 3 and 4 of the form. Individuals, including sole proprietors, are generally not exempt from backup withholding. The FATCA codes apply only to accounts maintained outside the United States, so you may leave that space blank if you are only submitting the form for an account you hold in the United States.

  5. Lines 5 to 7: address and account numbers

    Enter your street address on line 5 and your city, state and ZIP code on line 6. This is where the requester will mail your information returns. If the address differs from the one the requester has on file, write "NEW" at the top. Line 7 for account numbers and the requester's name and address box are optional.

  6. Part I: Taxpayer Identification Number

    Enter your TIN in the Social security number box or the Employer identification number box. It must match the name on line 1. Individuals generally use their SSN. A resident alien who does not have, and is not eligible to get, an SSN enters their ITIN in the Social security number box. Most entities use their EIN. If you do not have a number yet, apply for one and write "Applied For" in the space.

  7. Part II: Certification

    Sign and date the form as the U.S. person. If the IRS has told you that you are currently subject to backup withholding because you did not report all interest and dividends on your tax return, cross out item 2 before you sign. For a joint account, only the person whose TIN is in Part I signs, and for a disregarded entity, the person named on line 1 signs.

After you fill it out

Give the completed form to the person or business that asked for it (the requester). Do not send it to the IRS. Ask the requester how they want to receive it: the IRS allows requesters to set up a system to collect Forms W-9 electronically, including by fax. If the name or TIN for the account changes later, give the requester a new Form W-9.

Signing: Part II is signed and dated under penalties of perjury by the U.S. person. For some payments, such as mortgage interest you paid or IRA contributions, a signature is not required, but the requester may still ask for one. A requester may also collect Forms W-9 through an electronic system it sets up, which asks for the payee's electronic signature, so follow the requester's instructions on how to sign.

Watch out for

  • The form says to give it to the requester and not to send it to the IRS.
  • A foreign person, including a nonresident alien, does not use Form W-9. The form points them to the appropriate Form W-8 or Form 8233 instead.
  • The TIN in Part I must match the name on line 1. A missing or incorrect TIN can lead to backup withholding on your payments.
  • A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8, not Form W-9.

Questions about Form W-9

Do I send Form W-9 to the IRS?

No. The form is given to the person or business that requested it. They use your name and TIN to file information returns, such as Form 1099, with the IRS.

What if I do not have a TIN yet?

Apply for one right away: Form SS-5 for an SSN, Form W-7 for an ITIN or Form SS-4 for an EIN. Write "Applied For" in the TIN space, sign and date the form, and give it to the requester. For interest and dividend payments and certain payments on readily tradable instruments, you generally have 60 days to give the requester your TIN before backup withholding applies; the 60-day rule does not apply to other types of payments.

Can a sole proprietor enter an EIN instead of an SSN?

Yes. A sole proprietor with an EIN may enter either the SSN or the EIN, although the IRS encourages the SSN. The individual's name still goes on line 1 and the business name on line 2.

How does a single-member LLC fill out Form W-9?

If the LLC is disregarded as separate from its owner, the owner's name goes on line 1, the LLC's name on line 2, and line 3a shows the owner's tax classification. Part I shows the owner's SSN, or the owner's EIN if the owner has one. An LLC classified as a corporation or partnership enters its own name and EIN and checks the LLC box with code C, S or P.

Do I always have to sign the certification?

No. You must sign for interest, dividend, broker and barter exchange accounts opened after 1983 and for real estate transactions. For other payments, such as pay for services as a nonemployee, you must give your correct TIN but do not have to sign unless you have been told you previously gave an incorrect TIN. For mortgage interest you paid, canceled debt and IRA contributions, you give your correct TIN but do not have to sign, though the requester may still ask you to.

Official information

Page text last reviewed November 7, 2026.

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