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.
The completed form is kept by the requester for recordkeeping and reporting purposes. For the official structure and language of the form, see the official IRS Form W-9.
Why Are You Asked to Provide Form W-9?
You are typically asked to provide Form W-9 when you receive payments that may be subject to U.S. information reporting or withholding rules. The requester uses the information on the form to report payments accurately and to determine whether withholding is required.
Common situations include payments reported on Forms 1099 and other information returns. Form W-9 helps the requester confirm your U.S. taxpayer status and obtain the correct TIN.
For specific scenarios, see when Form W-9 is required and who needs to provide Form W-9.
Who Uses Form W-9?
U.S. persons who receive reportable payments
Form W-9 is used by U.S. individuals and U.S. entities that receive payments subject to information reporting. This includes individuals, sole proprietors, and many types of businesses.
A common example involves nonemployee compensation. See Form W-9 for independent contractors for details.
Who should not use Form W-9
Foreign persons generally do not use Form W-9. Different documentation applies to non-U.S. status for withholding and reporting purposes.
For clarification, see the difference between Form W-9 and W-8.
What Information Form W-9 Collects
Taxpayer Identification Number
Form W-9 collects a taxpayer identification number, which may be a Social Security number (SSN), Employer Identification Number (EIN), or Individual Taxpayer Identification Number (ITIN), depending on the taxpayer’s classification.
More context is explained in why Form W-9 asks for an SSN or EIN.
Certification under penalties of perjury
By signing Form W-9, the individual or entity certifies that the information provided is correct, that they are a U.S. person for tax purposes, and that they are not subject to backup withholding unless indicated otherwise on the form.
What Happens If You Don’t Provide Form W-9
If a completed Form W-9 is not provided when required, U.S. tax rules may require the requester to apply presumption rules or backup withholding to certain payments.
A detailed explanation is available in what happens if you don’t provide Form W-9 and backup withholding explained.
Common Confusion About Form W-9
Does Form W-9 expire or change every year?
Form W-9 is not tied to a specific tax year. Clarification is available in does Form W-9 expire.
Is it safe to provide Form W-9?
Because Form W-9 contains sensitive identifying information, questions about safety and privacy are common. An overview is provided in is it safe to provide Form W-9.
Related Forms and Official Reference
For the official version of the form and IRS-issued instructions, see the official Form W-9 reference.