Form W-9

Form W-9 is a United States tax form. Its full name is Request for Taxpayer Identification Number and Certification.^[1] A person or business uses this form when they must give information to the Internal Revenue Service (IRS).^[2]

Form W-9 is not sent to the IRS.^[1] The business or person who asks for the form keeps it. They use the information to fill out Form 1099, which reports certain types of payments to the IRS.^[3] Accountants often ask people to complete Form W-9 before any payment is made.^[4] There may be a $50 penalty for not filling out the form when required.^[5]

Form W-9 is often used between a business and an independent contractor.^[6] If a business pays a contractor more than $600 in one year, the business must file Form 1099-MISC. To complete that form, the business may ask the contractor to fill out Form W-9. The business keeps the W-9 and does not send it to the IRS.^[7]

Form W-9 also helps a person avoid backup withholding. Backup withholding means that a payer must keep part of the payment and send it to the IRS. On Form W-9, a person can state that they are not subject to backup withholding, so they can receive the full payment.^[2]

Banks and other financial institutions sometimes ask their customers to fill out Form W-9. This usually happens when the bank needs updated tax information.^[7]

Employees do not use Form W-9. Employees fill out Form W-4, and employers report payments on Form W-2. Sometimes an employer may still use Form W-9 to confirm that a person should not receive a Form 1099.^[7]

People can complete Form W-9 on paper or electronically.^[8][9] Electronic filing must follow certain rules. For example, the system must show the same information as the paper form, record who sent the information, and allow an electronic signature.^[9]

1. 1 2 "Request for Taxpayer Identification Number and Certification" (PDF). IRS. 2014. Retrieved 2025-12-11.
2. 1 2 Internal Revenue Code § 31.3406(h)-3
3. ↑ nternal Revenue Code § 1.6041-1
4. ↑ Dyes, Cindy (2011-12-28). "Collect Form W-9 Now!". Loggins Kern & McCombs. Archived from the original on 2016-01-31. Retrieved 2025-12-11.
5. ↑ "What is IRS Form W-9?". Turbotax. Archived from the original on 2016-01-29. Retrieved 2025-12-11.
6. ↑ "What Is IRS Form W-9?". Turbotax. Archived from the original on 2016-01-29. Retrieved 2025-12-11.
7. 1 2 3 Paljug, Katharine (2025-03-24). Kvilhaug, Suzanne (ed.). "The Purpose of Form W-9, Request for Taxpayer Identification Number and Certification". Investopedia. Retrieved 2025-12-11.
8. ↑ "How to fill out a W-9 Form". PDFG. Retrieved 2025-12-11.
9. 1 2 "2016 General Instructions for Certain Information Returns" (PDF). IRS. 2016. Retrieved 2025-12-11.