Form W-9 contains sensitive identifying information, including a taxpayer identification number (TIN). Because of this, many people question whether it is safe to provide the form when requested.
This page explains the safety and privacy considerations surrounding Form W-9, based on how the form is used under U.S. tax reporting rules.
Why Form W-9 Contains Sensitive Information
Form W-9 is designed to collect information needed for accurate tax reporting and for determining whether withholding applies to certain payments.
The taxpayer identification number requested on Form W-9 allows the requester to correctly report payments and match those payments to IRS records.
For context on why this information is required, see why Form W-9 asks for an SSN or EIN.
Who Receives Your Form W-9
Form W-9 is provided directly to the person or business requesting it. It is not filed with the :contentReference[oaicite:0]{index=0} by the individual or entity completing the form.
The requester uses the form to support information reporting and withholding determinations required under U.S. tax law.
How Form W-9 Is Used
A completed Form W-9 is typically retained by the requester as part of their records. The information may later be used to prepare information returns, such as Forms 1099, that are filed with the IRS.
Because Form W-9 itself is not transmitted to the IRS, the form is not part of a public or centralized filing system.
Privacy and Data Handling Considerations
The safety of providing Form W-9 depends largely on the requester’s data handling practices. Organizations that request Form W-9 are responsible for safeguarding the information they collect.
U.S. tax rules impose obligations on requesters to use taxpayer information only for authorized reporting and withholding purposes. Unauthorized disclosure or misuse of taxpayer identification numbers may result in penalties under federal law.
Common Concerns About Identity Theft
Concerns about identity theft often arise because Form W-9 includes a TIN. These concerns are not unique to Form W-9 and apply to many tax and financial documents.
The presence of a TIN on Form W-9 does not, by itself, increase risk. Risk is primarily associated with how the information is stored, transmitted, and protected after it is provided.
What Form W-9 Does Not Do
Providing Form W-9 does not:
- authorize the requester to file taxes on your behalf;
- grant access to your IRS account;
- result in immediate tax assessment or payment.
Form W-9 serves a limited documentation and certification function within U.S. tax reporting systems.
Related Clarifications
- What happens if you don’t provide Form W-9
- Backup withholding explained
- Difference between Form W-9 and W-8
Official Reference
For the official form and IRS-issued instructions, see the official Form W-9 reference.