Does Form W-9 Expire or Change Every Year?

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.

IRS Form W-9: Request for Taxpayer Identification Number Explained

IRS Form W-9 is an information document used in U.S. tax reporting to collect a taxpayer’s identifying details. It is not a tax return and it is not filed with the Internal Revenue Service. Instead, the form is provided directly to the person or business requesting it.

Employees and Independent Contractors

Form W-4 is used only in an employment relationship where an individual is treated as an employee for federal tax purposes. Independent contractors are subject to different tax rules and do not use Form W-4.

Form W-4 vs Form W-9

Form W-4 and Form W-9 serve different purposes within the federal tax system and are used by different categories of workers. The forms are not interchangeable and apply to distinct types of income and tax reporting relationships.

Form W-4 for Nonresident Aliens

Form W-4 is used by nonresident aliens who are treated as employees and receive wages subject to federal income tax withholding. Special federal tax rules apply to nonresident aliens, affecting how withholding information is provided and applied.

Exemption From Withholding on Form W-4

Form W-4 allows certain employees to certify exemption from federal income tax withholding when specific conditions defined by federal tax law are met. Claiming exemption affects whether federal income tax is withheld from wages during the year.

Deductions Reflected on Form W-4

Form W-4 allows employees to reflect certain deductions that affect federal income tax withholding during the year. These deductions are used only to adjust withholding and do not represent the final deductions claimed on an income tax return.

Other Income and Adjustments on Form W-4

Form W-4 allows employees to account for certain types of income and adjustments that are not subject to regular wage withholding. This information affects how federal income tax withholding is applied through the payroll system.

Dependents and Credits on Form W-4

Form W-4 allows employees to reflect certain dependents and tax credits that affect federal income tax withholding. This information is used by employers to adjust withholding calculations during payroll processing.

Form W-4 for Multiple Jobs or Working Spouses

Form W-4 includes provisions for situations in which an employee has more than one job at the same time or is married filing jointly with a spouse who also works. These situations affect how federal income tax withholding is applied across wages from different sources.