IRS

Form W-9 requests a taxpayer identification number (TIN), which may be a Social Security number (SSN), an Employer Identification Number (EIN), or another valid TIN. This page explains why this information is required and how it is used in U.S. tax reporting.

The Purpose of a Taxpayer Identification Number

A taxpayer identification number is used to identify a person or entity for federal tax purposes.

On Form W-9, the TIN allows the requester to accurately report payments and match those payments to the correct taxpayer.

Form W-9 is provided by individuals and entities that are required to document their U.S. taxpayer status for federal tax reporting purposes. This page explains who typically needs to provide Form W-9 and in what contexts it is requested.

U.S. Persons Who Receive Reportable Payments

Form W-9 is generally provided by U.S. persons who receive payments subject to U.S. information reporting rules.

This includes U.S. individuals and U.S.-organized entities that receive certain types of income reported by the payer.

Form W-9 is requested in specific situations where U.S. tax reporting or withholding rules apply to payments made to a U.S. person. This page explains when Form W-9 is typically required and why requesters ask for it.

General Situations Where Form W-9 Is Required

Form W-9 is commonly required when a person or business expects to receive payments that are subject to U.S. information reporting.

The requester uses Form W-9 to obtain a taxpayer identification number (TIN) and confirm U.S. taxpayer status for reporting purposes.

Independent contractors are commonly asked to provide Form W-9 as part of U.S. tax reporting and payment documentation. This page explains why Form W-9 is requested from independent contractors and how it is used in this context.

Why Independent Contractors Are Asked for Form W-9

Independent contractors often receive payments that are subject to U.S. information reporting requirements. Form W-9 allows the payer to obtain the contractor’s taxpayer identification number (TIN) and confirm U.S. taxpayer status.

Questions about whether Form W-9 expires or needs to be updated every year are common. This confusion often arises because many U.S. tax forms are tied to a specific tax year.

This page explains how Form W-9 works over time and when an updated form may be required.

Form W-9 Is Not a Year-Specific Tax Form

Form W-9 is not associated with a particular tax year. Unlike income tax returns or annual reporting forms, Form W-9 does not expire at the end of a calendar year.

Form W-9 and Form W-8 are both used in U.S. tax reporting, but they serve different purposes and apply to different categories of taxpayers. Understanding the distinction is essential to determining which form applies in a given situation.

This page explains the difference between Form W-9 and Form W-8, based on how each form is used under U.S. tax reporting and withholding rules.

What Form W-9 Is Used For

Form W-9 is used to document a payee’s status as a U.S. person and to provide a taxpayer identification number (TIN).

Form W-9 contains sensitive identifying information, including a taxpayer identification number (TIN). Because of this, many people question whether it is safe to provide the form when requested.

This page explains the safety and privacy considerations surrounding Form W-9, based on how the form is used under U.S. tax reporting rules.

Why Form W-9 Contains Sensitive Information

Form W-9 is designed to collect information needed for accurate tax reporting and for determining whether withholding applies to certain payments.

Backup withholding is a federal tax withholding mechanism that may apply when certain reporting requirements are not met. One of the most common triggers for backup withholding is the absence of a valid Form W-9.

This page explains how backup withholding relates to Form W-9, when it applies, and why requesters are required to withhold tax in specific situations.

Form W-9 is used to establish a payee’s U.S. taxpayer status and to provide a correct taxpayer identification number (TIN). When a completed Form W-9 is not provided, U.S. tax rules require the requester to apply specific presumption and withholding rules.

This page explains what happens when Form W-9 is not provided, based on IRS reporting and withholding requirements.

IRS Form W-9 is an information document used in U.S. tax reporting to collect a taxpayer’s identifying details. It is not a tax return and it is not filed with the Internal Revenue Service. Instead, the form is provided directly to the person or business requesting it.

What Is IRS Form W-9?

Form W-9 is used to request a taxpayer identification number (TIN) and a certification of U.S. status. It allows a requester to correctly report certain payments and determine whether backup withholding rules apply.