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.
Individuals Required to Provide Form W-9
U.S. individuals may be asked to provide Form W-9 when they receive reportable payments, such as compensation for services or other types of income subject to reporting.
Businesses and Entities That Provide Form W-9
U.S. businesses and other entities may also be required to provide Form W-9 when they receive payments subject to reporting.
This may include sole proprietors, partnerships, and other U.S.-based entities, depending on the nature of the payment.
Independent Contractors and Form W-9
Independent contractors commonly provide Form W-9 to clients or payers as part of payment and reporting documentation.
More context is available in Form W-9 for independent contractors .
Who Does Not Provide Form W-9
Foreign persons generally do not provide Form W-9. Different documentation is used to establish non-U.S. status for withholding and reporting purposes.
For clarification, see the difference between Form W-9 and W-8 .
Providing Form W-9 to the Requester
Form W-9 is provided directly to the person or business requesting it.
The form is not filed with the Internal Revenue Service by the individual or entity completing it.
Related Clarifications
Official Reference
For the official form and IRS-issued instructions, see the official Form W-9 reference.