Form W-9 may be requested more than once during an ongoing business or payment relationship when taxpayer information needs to be revalidated for U.S. tax reporting and compliance purposes.
Form W-9 Is Used as Ongoing Documentation
Form W-9 is not a one-time filing with a central authority. It is documentation retained by each requester that relies on the information for reporting and withholding obligations.
As a result, multiple organizations may separately request Form W-9, even if the same information has been provided elsewhere.
Changes in Records or Systems
A new request for Form W-9 may occur when an organization updates its internal systems, changes service providers, or consolidates compliance records.
In such cases, previously collected documentation may no longer be available or considered sufficient for current reporting needs.
Validation of Existing Information
Form W-9 may be requested again to confirm that previously provided information remains accurate and current.
This includes confirmation of the taxpayer identification number, legal name, or U.S. taxpayer status used for reporting purposes.
Form W-9 and Reporting Obligations
Requesters rely on Form W-9 to support information returns and withholding determinations.
If valid documentation is not on file, U.S. tax rules may require the requester to treat the payee as undocumented for reporting purposes.
Related consequences are explained in what happens if Form W-9 is not provided .
Providing Form W-9 to Different Requesters
Each requester that has reporting responsibilities must retain its own Form W-9.
Providing Form W-9 to one organization does not satisfy the documentation requirements of another organization.
Related Clarifications
Official Reference
For the official Form W-9 and IRS-issued requirements, see the official Form W-9 reference.