A Form W-9 gives a business or other requester the taxpayer identification information it needs to prepare certain tax documents. Filling out and signing a W-9 online can save time, but the details must match IRS records, and the completed form should be sent securely. The form is generally returned to the requester—not filed with the IRS. The steps below explain how to complete the current W-9, avoid common mistakes, and handle an electronic signature with care.
What a W-9 Form Is Used For
Form W-9, Request for Taxpayer Identification Number and Certification, is used to provide a U.S. person’s name, tax classification, address, and taxpayer identification number (TIN) to a person or organization that may need to report payments or other transactions to the IRS. A company might request one from a contractor before paying for services, for example.
The requester uses the information to prepare documents such as Form 1099-NEC for reportable nonemployee compensation or other applicable information returns. A W-9 is not a tax return, invoice, or payment authorization. The completed form is normally delivered to the requester, not sent to the IRS.
U.S. citizens and resident aliens may generally use Form W-9 when asked to provide their TIN. A foreign person generally provides the appropriate Form W-8 instead; the correct form depends on the person’s circumstances. If a requester’s form or instructions are unclear, the requester or a qualified tax professional can help identify which form applies.
Before Filling Out a W-9 Online
Download the latest Form W-9 and instructions from the IRS Form W-9 page, or use a trusted service that presents the current IRS form accurately. A downloadable PDF can often be completed with a PDF editor, while some requesters provide a secure online form. Check that the form has not been altered and that all required fields are visible.
Gather the information the form requests before starting:
- The legal name associated with the taxpayer identification number.
- The business or disregarded-entity name, if applicable.
- The correct federal tax classification.
- The mailing address for the requester’s records.
- The appropriate TIN: Social Security number (SSN), employer identification number (EIN), or another permitted number.
Use the name and TIN combination shown on official tax records. For a sole proprietor, that may involve the owner’s individual name and SSN or an EIN, depending on the situation. A business should confirm which legal entity is the tax recipient before entering information. Do not guess at a tax classification or use a number simply because it is convenient.
How to Fill Out a W-9 Form Online
Enter the name on line 1
Line 1 asks for the name of the person or entity that is the taxpayer for federal tax purposes. This name should match the name associated with the TIN entered in Part I. For an individual, use the name on the federal income tax return. For an entity taxed as a corporation, partnership, or other entity, use its legal tax name as instructed by the form.
Do not substitute a trade name or “doing business as” (DBA) name for the taxpayer’s legal name on line 1. If relevant, enter the business or disregarded-entity name on line 2. The form’s instructions explain how to handle a disregarded entity, such as a single-member LLC that is not treated as a separate entity for federal tax purposes.
Choose the federal tax classification on line 3a
Select the box that describes the federal tax classification of the person or entity named on line 1. Options include individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, and limited liability company (LLC). An LLC must indicate its tax classification as directed by the form—for example, C, S, or P—or follow the instructions applicable to a disregarded entity.
An LLC’s state-law status does not, by itself, determine its federal tax classification. An LLC may be treated differently for federal tax purposes depending on its ownership and elections. If the correct box is uncertain, check the IRS instructions or consult a tax adviser rather than selecting a box based only on the company’s name.
Review line 3b and line 4
Line 3b applies to certain flow-through entities that provide a W-9 to another flow-through entity in specified circumstances. It asks whether the entity has foreign partners, owners, or beneficiaries, as described in the form instructions. It is not a general question for every individual or business. Read the instructions before making a selection.
Line 4 is for certain exemption codes, including applicable codes for exemption from backup withholding or reporting under the Foreign Account Tax Compliance Act (FATCA). Most individuals do not enter an exemption code. Do not add a code unless the form instructions say it applies. FATCA codes are relevant only in particular account or payment contexts.
Complete the address and account fields
Enter the mailing address where the requester should send tax documents, if needed, on lines 5 and 6. Include the street address, city, state, and ZIP code. If the address differs from the requester’s records, confirm that the requester has the correct information. Line 7 is optional and may be used for an account number or other identifier requested by the payer.
Enter the taxpayer identification number in Part I
Part I requests the TIN associated with the name on line 1. Individuals commonly enter an SSN; businesses commonly enter an EIN. The form also permits other TIN situations described in its instructions. Use the number that matches the taxpayer identified on line 1, and check every digit before signing.
If a person has applied for a TIN but has not received it, the W-9 instructions explain how to handle that situation. A requester may have separate procedures or deadlines, so the taxpayer should contact the requester promptly rather than entering a made-up number or leaving the field unexplained.
Read and sign Part II
Part II is the certification. By signing, the signer generally certifies that the TIN is correct or that an application is pending, that the signer is not subject to backup withholding unless the form indicates otherwise, that the signer is a U.S. person, and that any FATCA exemption code entered is correct. The precise certifications and any applicable exceptions appear on the form.
Read the certification before signing. Some payees may need to strike through the backup-withholding certification language in specified circumstances, such as when the IRS has notified them that they are currently subject to backup withholding. A person who is unsure how the certification applies should seek guidance rather than signing inaccurate information.
How to Sign a W-9 Electronically
A W-9 can often be signed electronically if the requester accepts electronic forms and signatures. The IRS permits electronic signatures on certain information-return-related forms when applicable requirements are met. The requester’s process should associate the signature with the form and preserve a record that supports its authenticity and integrity. A typed name alone is not necessarily an adequate signature in every system or situation.
- Open the W-9 in a trusted PDF editor or the requester’s secure signing portal.
- Complete the fields electronically, or use a legible handwriting tool if the form requires it.
- Use the platform’s designated signature field and follow its identity or confirmation steps.
- Review the final document, including the signature date, name, TIN, and selected boxes.
- Save or download a copy for personal records, if the platform allows it.
- Return the form through the requester’s approved secure channel.
Electronic-signature rules and acceptance can depend on the requester, the form process, and applicable law. If the requester specifically requires a paper form or a particular platform, follow those instructions. Do not alter the form after signing unless the signer reviews and re-signs the corrected version.
How to Send a Completed W-9 Safely
A W-9 contains sensitive personal or business tax information. Use the requester’s secure vendor portal, encrypted document-transfer system, or another verified channel. Before uploading, confirm that the portal belongs to the requester by checking its address and contacting the organization through a known phone number or website if anything seems suspicious.
Avoid sending an unprotected W-9 through ordinary email when a secure option is available. Do not provide the form in response to an unexpected message without verifying the request. The IRS does not generally ask taxpayers to send a W-9 directly to the agency for routine contractor onboarding. Keep the completed copy in a secure location and limit access to people who need it.
Common W-9 Mistakes to Avoid
- Using a name that does not match the TIN: Check the taxpayer name against official records.
- Choosing the wrong tax classification: Review the federal classification, especially for LLCs and disregarded entities.
- Entering the wrong TIN: Verify each digit and make sure the number belongs to the taxpayer on line 1.
- Leaving required fields blank: Complete the applicable name, classification, address, TIN, and signature fields.
- Adding an unsupported exemption code: Use line 4 only when an exemption applies under the instructions.
- Signing without reading the certification: The signature confirms statements that may have tax consequences.
- Sending the form to the wrong recipient: Confirm the requester’s identity and approved delivery method.
What Happens After the W-9 Is Submitted?
The requester keeps the W-9 in its records and uses the information when preparing applicable tax reporting. A W-9 itself does not determine whether a worker is an employee or independent contractor; worker classification depends on the actual relationship and relevant law. Nor does completing a W-9 guarantee that a payment will be made or that no tax will be due.
If the TIN or name is missing or incorrect, the requester may ask for a corrected form. In some circumstances, a payer must apply backup withholding to certain payments when required tax information is not provided or the IRS has notified the payer of a mismatch or withholding requirement. The federal backup-withholding rate is generally 24%, but the rules and exceptions depend on the situation. A corrected W-9 can help update the requester’s records, though it may not immediately resolve every withholding issue.
Frequently Asked Questions
Does a W-9 need to be filed with the IRS?
Usually, no. The payee gives the completed form to the requester, which uses it for its records and tax reporting. The requester—not the payee—generally handles applicable information returns.
Can a W-9 be completed on a phone?
Often, yes. A mobile PDF editor or secure requester portal may allow form entry and electronic signing. Before submitting, enlarge the document and check that entries are readable, boxes are selected correctly, and no information is cut off.
Can a W-9 be signed with a typed name?
It depends on the electronic-signature method and the requester’s process. Use the signature function provided by a trusted platform and follow its instructions. If the requester requires a different method, ask before submitting.
How long should a copy be kept?
The requester’s retention obligations may depend on the records and tax rules involved. The person providing the W-9 should keep a secure copy for their own records and follow any retention guidance from a tax professional or the requester. The IRS provides the official form and instructions on its Form W-9 information page.