request

Information provided on Form W-9 may change over time, and such changes affect how taxpayer data is used for U.S. tax reporting and withholding purposes.

Why Changes in W-9 Information Matter

Form W-9 is used by requesters to associate payments with the correct taxpayer and to support information reporting obligations.

If the underlying information changes, previously collected data may no longer accurately reflect the taxpayer’s current status.

Form W-9 is used by different types of U.S. persons and entities to document taxpayer information for federal tax reporting purposes, regardless of how the entity is legally structured.

Form W-9 Is Not Limited to a Single Entity Type

Form W-9 is designed as a standardized request for taxpayer identification and certification and is used across multiple entity types, including individuals and business entities.

The same form is used even though different entities may be taxed or classified differently under U.S. tax law.

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.

A substitute Form W-9 is an alternative version of Form W-9 used by payers or requesters to collect the same taxpayer information required for U.S. tax reporting and withholding purposes.

How a Substitute Form W-9 Relates to the Official Form

The official Form W-9 is issued by the Internal Revenue Service and defines the required information and certifications. A substitute Form W-9 is not a separate tax form, but a variation that follows the same requirements.

Form W-9 requests a taxpayer identification number (TIN), which may be a Social Security number (SSN), an Employer Identification Number (EIN), or another valid TIN. This page explains why this information is required and how it is used in U.S. tax reporting.

The Purpose of a Taxpayer Identification Number

A taxpayer identification number is used to identify a person or entity for federal tax purposes.

On Form W-9, the TIN allows the requester to accurately report payments and match those payments to the correct taxpayer.

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.

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.

Independent contractors are commonly asked to provide Form W-9 as part of U.S. tax reporting and payment documentation. This page explains why Form W-9 is requested from independent contractors and how it is used in this context.

Why Independent Contractors Are Asked for Form W-9

Independent contractors often receive payments that are subject to U.S. information reporting requirements. Form W-9 allows the payer to obtain the contractor’s taxpayer identification number (TIN) and confirm U.S. taxpayer status.

Questions about whether Form W-9 expires or needs to be updated every year are common. This confusion often arises because many U.S. tax forms are tied to a specific tax year.

This page explains how Form W-9 works over time and when an updated form may be required.

Form W-9 Is Not a Year-Specific Tax Form

Form W-9 is not associated with a particular tax year. Unlike income tax returns or annual reporting forms, Form W-9 does not expire at the end of a calendar year.

Form W-9 and Form W-8 are both used in U.S. tax reporting, but they serve different purposes and apply to different categories of taxpayers. Understanding the distinction is essential to determining which form applies in a given situation.

This page explains the difference between Form W-9 and Form W-8, based on how each form is used under U.S. tax reporting and withholding rules.

What Form W-9 Is Used For

Form W-9 is used to document a payee’s status as a U.S. person and to provide a taxpayer identification number (TIN).