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.
Form W-9 and Reportable Payments
Form W-9 is often requested before or at the time payments are made that may later be reported on information returns, such as Forms 1099.
These reporting obligations apply regardless of whether the payee ultimately owes tax on the income.
Form W-9 in Ongoing Payment Relationships
In ongoing business relationships, Form W-9 is typically requested once and retained by the payer for future reporting.
A new Form W-9 may be requested if the information previously provided changes or if updated documentation is required.
Who Requests Form W-9
Form W-9 is requested by payers, clients, or other parties that have U.S. tax reporting or withholding responsibilities.
The form is provided directly to the requester and is not filed with the Internal Revenue Service by the payee.
What Happens If Form W-9 Is Not Provided When Required
If 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.
This outcome is explained in more detail in what happens if you don’t provide Form W-9 .
Form W-9 Does Not Apply in Every Situation
Form W-9 is not required for all payments or all payees. Whether the form is required depends on the type of payment and the tax status of the payee.
Foreign persons generally use different documentation for U.S. tax purposes. See the difference between Form W-9 and W-8 for clarification.
Related Clarifications
Official Reference
For the official form and IRS-issued instructions, see the official Form W-9 reference.