Form detail
IRS Form W-9
Request for Taxpayer Identification Number and Certification
Country
United States
Revision year
2024
Methods
paper
Updated
2026-05-20
Request for Taxpayer Identification Number and Certification
Used by payors to request a payee's Taxpayer Identification Number for information reporting.
Who must file: U.S. persons (citizens, resident aliens, U.S. entities) who provide services or receive payments subject to information reporting.
Practical overview
Form W-9 is collected by payors before issuing payment to support information-return reporting on 1099 series. Foreign persons must use Form W-8 series instead. Common errors include checking the wrong entity-type box (e.g., a single-member LLC owned by an individual should generally check 'Individual/sole proprietor or single-member LLC' rather than 'Limited liability company') and incorrect TIN format.
Practical steps
- Collect Form W-9 before paying any U.S.-person contractor.
- Verify the entity-type box matches the payee's actual classification.
- Keep the form on file for at least four years.
- Use the information for 1099 reporting at year-end.
Due-date notes
Provided to payor on request; no IRS filing.
Timing: on-request
Penalty snapshot
Failure to provide a correct TIN can result in backup withholding at 24 percent on payments to the payee.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormIRS 1099-NEC
- FormIRS W-8BEN
- FormIRS W-8BEN-E
Cited by
- FormIRS 1040
- FormIRS 1099-NEC
- FormIRS 1099-MISC
- FormIRS 1099-INT
Primary sources
- About Form W-9Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.