Form W-9 (officially, the "Request for Taxpayer Identification Number and Certification") is used in the United States income tax system by a third party who must file an information return with the Internal Revenue Service (IRS). It requests the name, address, and taxpayer identification information of a taxpayer (in the form of a Social Security Number or Employer Identification Number).
The form is never actually sent to the IRS; it is maintained by the individual who files the information return for verification purposes. The information on the Form W-9 and the payment made are reported on a Form 1099.
Use cases
Business–contractor arrangement
Form W-9 is most commonly used in a business–contractor arrangement. Businesses can use Form W-9 to request information from contractors they hire. Payments to a contractor for services are reported on Form 1099-NEC. Nonemployee compensation was reported in box 7 of Form 1099-MISC through tax year 2019 and moved to Form 1099-NEC beginning with tax year 2020. The reporting threshold was $600 through the 2025 tax year. For tax years beginning after 2025 it increased to $2,000, and it may be adjusted for inflation beginning in calendar year 2027.
Avoiding backup withholding
Another purpose of Form W-9 is to help the payee avoid backup withholding. The payer must collect withholding taxes on certain reportable payments for the IRS. However, if the payee certifies on the W-9 they are not subject to backup withholding they generally receive the full payment due them from the payer. This is similar to the withholding exemption certifications found on Form W-4 for employees.
Filing method
Form W-9 can be completed on paper or electronically. For electronic filing, there are several requirements. Namely, a requester who establishes an electronic filing system must ensure that the electronic system provides the same information as on a paper Form W-9, that a hard copy can be supplied to the IRS on demand, that "the information received is the information sent and […] all occasions of user access that result in the submission [are documented]", that the person accessing the system and providing the information is the individual identified on the form, and that an electronic signature is used.
Deadline
Some certified public accountants consider it best practice to ensure the completion of Form W-9 by payees before issuing any payments.
There may also be a $50 penalty for each instance in which Form W-9 is not filled out.
