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.
A properly completed Form W-9 remains valid until the information on the form changes or until the requester requires an updated version under applicable rules.
Why People Look for “Form W-9 2023” or “Form W-9 2024”
Searches for a specific year version of Form W-9 are common, but they do not reflect how the form is used.
The confusion typically comes from the fact that many IRS forms are revised annually. Form W-9, however, is a certification and documentation form, not an annual filing.
When You May Need to Provide an Updated Form W-9
Although Form W-9 does not expire automatically, an updated form may be required if certain information changes.
- a change to your name or business name;
- a change to your taxpayer identification number (TIN);
- a change to your federal tax classification;
- a change affecting your exemption or certification status.
In these situations, requesters may ask for a new Form W-9 to ensure accurate reporting and withholding determinations.
What the “Revision Date” on Form W-9 Means
Form W-9 includes a revision date issued by the Internal Revenue Service. This date reflects updates to the form’s layout, instructions, or regulatory references.
The revision date does not mean that previously completed Forms W-9 automatically become invalid. It indicates when the IRS last updated the form.
Using an Older Version of Form W-9
In many cases, an older version of Form W-9 may still be accepted, provided the information is complete and accurate.
However, some requesters may require the most recent version of the form for consistency with their internal processes or compliance policies.
Form W-9 Is Not Filed Annually
Form W-9 is not filed with the Internal Revenue Service on a recurring basis.
The form is provided to the requester and retained for documentation, information reporting, and withholding purposes.
Related Clarifications
Official Reference
For the current version of the form and IRS-issued instructions, see the official Form W-9 reference .