Line 1: Name of entity/individualRequiredThe name shown on the income tax return of the person whose TIN goes in Part I; "do not leave this line blank." An individual or sole proprietor enters the individual name (a sole proprietor's business name goes on line 2), and an entity enters its name as shown on its tax return. An individual who changed last name without telling the SSA enters first name, the last name on the social security card, and the new last name.Where it goes wrongA business, DBA or disregarded entity name on line 1; for a disregarded entity the owner's name goes here and the entity's name on line 2, and if the owner is foreign it uses a Form W-8 instead.Open the line in the tableLine 2: Business name/disregarded entity name, if different from aboveIf applicableAny business name, trade name, DBA name or disregarded entity name. A sole proprietor's DBA and a disregarded entity's own name belong here, not on line 1.Where it goes wrongThe disregarded entity's name entered on line 1 instead of here, which pairs the wrong name with the TIN in Part I.Open the line in the tableLine 3a: Federal tax classificationCheck oneCheck only one of the seven boxes for the person named on line 1: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other. An LLC that is not disregarded checks "LLC" and enters its tax classification code: C (C corporation), S (S corporation) or P (partnership).Where it goes wrongA disregarded single-member LLC checking "LLC"; it should instead check the box for the tax classification of its owner.Open the line in the tableLine 4: Exemptions: exempt payee code (if any)If applicableOnly a payee exempt from backup withholding enters a code from 1 to 13, for example 1 (section 501(a) organization or IRA), 2 (the United States) or 5 (a corporation). Individuals, including sole proprietors, generally are not exempt. Each code is exempt only for the payment types shown in the chart in the instructions.Where it goes wrongCorporations are not exempt for payment card or third-party network payments or attorneys' fees and gross proceeds paid to attorneys, medical and health care corporations are not exempt for Form 1099-MISC payments, and S corporations must not enter a code for broker transactions.Open the line in the tableLine 4: Exemptions: exemption from FATCA reporting code (if any)If applicableA code from A to M for a payee exempt from FATCA reporting, for example A (section 501(a) organization or IRA) or D (corporation whose stock is regularly traded on an established securities market). The codes apply only to accounts maintained outside the United States by certain foreign financial institutions, so a payee giving the form only for a U.S. account may leave it blank.Where it goes wrongA requester may show that no code is needed by entering "Not Applicable" on the line; a substitute form that omits the field must tell the payee that certification item 4 does not apply.Open the line in the tableLine 3b: Foreign partners, owners, or beneficiariesCheckboxIf a flow-through entity has foreign owners. Only a partnership (including an LLC classified as one), trust or estate checks it, when it has any foreign partners, owners or beneficiaries and is giving the form to a partnership, trust or estate in which it has an ownership interest. It must check the box if it received a Form W-8 (or documentary evidence) establishing foreign status, or a Form W-9 with box 3b checked, from any partner, owner or beneficiary.Where it goes wrongSkipping it when required can leave the receiving entity without what it needs to file correct returns and payee statements (see sections 6698, 6722 and 6724); a checked box may require Schedules K-2 and K-3 (Form 1065).Open the line in the tableLine 5: Address (number, street, and apt. or suite no.)RequiredThe address where the requester will mail the payee's information returns. If it differs from the address the requester already has on file, the payee enters "NEW" at the top.Where it goes wrongEven with a new address on the form, the old address may still be used until the payor changes its records.Open the line in the tableLine Requester: Requester's name and address (optional)OptionalSpace for the requester's own name and address. The form marks it optional and the instructions say nothing more about it.Open the line in the tableLine 6: City, state, and ZIP codeRequiredCity, state and ZIP code of the line 5 mailing address.Open the line in the tableLine 7: List account number(s) here (optional)OptionalThe account numbers this form covers, if the payee or requester wants them listed. The form marks it optional.Open the line in the tablePart I: Taxpayer Identification Number (TIN)RequiredEnter one TIN in the box that fits; it must match the name on line 1 to avoid backup withholding. A payee who has applied for a TIN, or intends to apply soon, enters "Applied For", then signs, dates and returns the form.Where it goes wrong"Applied For" gives a 60-day window only for interest, dividends and certain payments on readily tradable instruments; other reportable payments, such as nonemployee compensation, are subject to backup withholding immediately.Open the line in the tableLine SSN: Social security numberRequired if individualAn individual's SSN; a resident alien not eligible for an SSN enters an ITIN in this space. A sole proprietor, and a disregarded entity owned by an individual, give the owner's SSN (a sole proprietor with an EIN may give either, but the IRS encourages the SSN). For a joint account, give the number of the person listed first and circled on line 1.Where it goes wrongIf no name is circled when more than one name is listed, the number is treated as belonging to the first name listed.Open the line in the tableLine EIN: Employer identification numberRequired if entityThe EIN of a corporation, partnership or multi-member LLC, trust, estate, tax-exempt organization, or an LLC classified as a corporation or partnership. A disregarded entity enters its owner's SSN or EIN, not its own.Where it goes wrongA disregarded entity's own EIN in this box, which does not go with the owner's name on line 1.Open the line in the tablePart II: Certification (items 1 to 4)Required if signingUnder penalties of perjury the payee certifies (1) the TIN is correct or one is awaited, (2) it is not subject to backup withholding, (3) it is a U.S. citizen or other U.S. person, and (4) any FATCA code entered is correct. A payee the IRS has notified is currently subject to backup withholding for underreporting interest and dividends must cross out item 2; for real estate transactions item 2 does not apply.Where it goes wrongA substitute form may not require the payee, by signing, to agree to provisions unrelated to the required certifications.Open the line in the tableSignature: Signature of U.S. person and dateRequiredIf interest, dividend, broker, barter or real estate. A signature is required for interest, dividend, broker and barter exchange accounts opened after 1983 (and broker accounts inactive in 1983) and for real estate transactions. For other payments, such as rents or nonemployee services, the payee must give the correct TIN but need not sign unless notified of a previously incorrect TIN. For a joint account only the person whose TIN is in Part I signs, and for a disregarded entity the person on line 1 signs.Where it goes wrongWithout the signature on an interest, dividend, broker or barter exchange account opened after 1983, backup withholding applies.Open the line in the tableHover over a line for what belongs there and where it goes wrong; click to open the line in the table below. On a touch screen, tap the line to jump to the row.
Who completes it and who asks for it
A U.S. person completes Form W-9 when a requester asks: an individual who is a citizen or resident alien, a partnership, corporation, company or association created in the United States, a domestic estate or trust, and a single-member LLC that is disregarded and owned by a U.S. person (which completes the form in the owner's name). Foreign persons use the W-8 series instead, and a U.S. resident alien who relies on a treaty saving clause still uses the W-9.
A requester is anyone required to file an information return: a business paying contractors (1099-NEC), a landlord's tenant or property manager (1099-MISC), a bank or broker (1099-INT, DIV, B), a payment settlement entity (1099-K), a real estate settlement agent (1099-S), a lender (1098, 1098-VLI), a partnership documenting partners for the section 1446(f) rules. The requester may use the official form or a substitute that carries the same certifications; a substitute may be part of an account application as long as the certifications are not tied to unrelated agreements.
Line by line
Every line of Form W-9 (Rev. March 2024), in form order, with what goes on it and where it goes wrong, from the Form W-9 (Rev. March 2024) Specific Instructions; Instructions for the Requester of Form W-9 (Rev. March 2024).
| Line | What it is | What goes here |
|---|---|---|
| 1 | Name of entity/individual | RequiredThe name shown on the income tax return of the person whose TIN goes in Part I; "do not leave this line blank." An individual or sole proprietor enters the individual name (a sole proprietor's business name goes on line 2), and an entity enters its name as shown on its tax return. An individual who changed last name without telling the SSA enters first name, the last name on the social security card, and the new last name. Where it goes wrong: A business, DBA or disregarded entity name on line 1; for a disregarded entity the owner's name goes here and the entity's name on line 2, and if the owner is foreign it uses a Form W-8 instead. |
| 2 | Business name/disregarded entity name, if different from above | If applicableAny business name, trade name, DBA name or disregarded entity name. A sole proprietor's DBA and a disregarded entity's own name belong here, not on line 1. Where it goes wrong: The disregarded entity's name entered on line 1 instead of here, which pairs the wrong name with the TIN in Part I. |
| 3a | Federal tax classification | Check oneCheck only one of the seven boxes for the person named on line 1: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other. An LLC that is not disregarded checks "LLC" and enters its tax classification code: C (C corporation), S (S corporation) or P (partnership). Where it goes wrong: A disregarded single-member LLC checking "LLC"; it should instead check the box for the tax classification of its owner. |
| 3b | Foreign partners, owners, or beneficiaries | CheckboxIf a flow-through entity has foreign owners. Only a partnership (including an LLC classified as one), trust or estate checks it, when it has any foreign partners, owners or beneficiaries and is giving the form to a partnership, trust or estate in which it has an ownership interest. It must check the box if it received a Form W-8 (or documentary evidence) establishing foreign status, or a Form W-9 with box 3b checked, from any partner, owner or beneficiary. Where it goes wrong: Skipping it when required can leave the receiving entity without what it needs to file correct returns and payee statements (see sections 6698, 6722 and 6724); a checked box may require Schedules K-2 and K-3 (Form 1065). |
| 4 | Exemptions: exempt payee code (if any) | If applicableOnly a payee exempt from backup withholding enters a code from 1 to 13, for example 1 (section 501(a) organization or IRA), 2 (the United States) or 5 (a corporation). Individuals, including sole proprietors, generally are not exempt. Each code is exempt only for the payment types shown in the chart in the instructions. Where it goes wrong: Corporations are not exempt for payment card or third-party network payments or attorneys' fees and gross proceeds paid to attorneys, medical and health care corporations are not exempt for Form 1099-MISC payments, and S corporations must not enter a code for broker transactions. |
| 4 | Exemptions: exemption from FATCA reporting code (if any) | If applicableA code from A to M for a payee exempt from FATCA reporting, for example A (section 501(a) organization or IRA) or D (corporation whose stock is regularly traded on an established securities market). The codes apply only to accounts maintained outside the United States by certain foreign financial institutions, so a payee giving the form only for a U.S. account may leave it blank. Where it goes wrong: A requester may show that no code is needed by entering "Not Applicable" on the line; a substitute form that omits the field must tell the payee that certification item 4 does not apply. |
| 5 | Address (number, street, and apt. or suite no.) | RequiredThe address where the requester will mail the payee's information returns. If it differs from the address the requester already has on file, the payee enters "NEW" at the top. Where it goes wrong: Even with a new address on the form, the old address may still be used until the payor changes its records. |
| 6 | City, state, and ZIP code | RequiredCity, state and ZIP code of the line 5 mailing address. |
| Requester | Requester's name and address (optional) | OptionalSpace for the requester's own name and address. The form marks it optional and the instructions say nothing more about it. |
| 7 | List account number(s) here (optional) | OptionalThe account numbers this form covers, if the payee or requester wants them listed. The form marks it optional. |
| Part I. Taxpayer Identification Number (TIN) | ||
| Part I | Taxpayer Identification Number (TIN) | RequiredEnter one TIN in the box that fits; it must match the name on line 1 to avoid backup withholding. A payee who has applied for a TIN, or intends to apply soon, enters "Applied For", then signs, dates and returns the form. Where it goes wrong: "Applied For" gives a 60-day window only for interest, dividends and certain payments on readily tradable instruments; other reportable payments, such as nonemployee compensation, are subject to backup withholding immediately. |
| SSN | Social security number | Required if individualAn individual's SSN; a resident alien not eligible for an SSN enters an ITIN in this space. A sole proprietor, and a disregarded entity owned by an individual, give the owner's SSN (a sole proprietor with an EIN may give either, but the IRS encourages the SSN). For a joint account, give the number of the person listed first and circled on line 1. Where it goes wrong: If no name is circled when more than one name is listed, the number is treated as belonging to the first name listed. |
| EIN | Employer identification number | Required if entityThe EIN of a corporation, partnership or multi-member LLC, trust, estate, tax-exempt organization, or an LLC classified as a corporation or partnership. A disregarded entity enters its owner's SSN or EIN, not its own. Where it goes wrong: A disregarded entity's own EIN in this box, which does not go with the owner's name on line 1. |
| Part II. Certification | ||
| Part II | Certification (items 1 to 4) | Required if signingUnder penalties of perjury the payee certifies (1) the TIN is correct or one is awaited, (2) it is not subject to backup withholding, (3) it is a U.S. citizen or other U.S. person, and (4) any FATCA code entered is correct. A payee the IRS has notified is currently subject to backup withholding for underreporting interest and dividends must cross out item 2; for real estate transactions item 2 does not apply. Where it goes wrong: A substitute form may not require the payee, by signing, to agree to provisions unrelated to the required certifications. |
| Signature | Signature of U.S. person and date | RequiredIf interest, dividend, broker, barter or real estate. A signature is required for interest, dividend, broker and barter exchange accounts opened after 1983 (and broker accounts inactive in 1983) and for real estate transactions. For other payments, such as rents or nonemployee services, the payee must give the correct TIN but need not sign unless notified of a previously incorrect TIN. For a joint account only the person whose TIN is in Part I signs, and for a disregarded entity the person on line 1 signs. Where it goes wrong: Without the signature on an interest, dividend, broker or barter exchange account opened after 1983, backup withholding applies. |
What the requester relies on
A requester who receives a signed W-9 may treat the payee as a U.S. person, file without backup withholding, and rely on the exempt payee code. The form has no expiry; it stays valid until a change in circumstances makes it incorrect, so a payee who incorporates, changes name or is notified of an incorrect TIN needs a new one. A W-9 that comes back with the same incorrect pair after a First B-Notice is kept on file and stops withholding; after a Second B-Notice a W-9 no longer cures and only a Social Security card copy or Letter 147C does (Publication 1281).
Electronic W-9s are allowed through a system that authenticates the payee, captures the same information as the paper form, ends with an electronic signature under penalties of perjury, and can produce a hard copy on request; fax counts. A W-9 that does not have to be signed needs no electronic signature (Instructions for the Requester of Form W-9).
What is changing. The IRS has posted a draft revision (Rev. June 2026) that is not yet final; the IRS Form W-9 page still lists the March 2024 revision as current. The draft adds a certification and exempt payee code 14 for U.S. digital asset brokers, and the face of Part I now says not to enter the EIN of a disregarded entity. The draft requester instructions add the $2,000 threshold for information reporting and backup withholding on payments made after 2025, and the 1099-K de minimis rule ($20,000 and 200 transactions) for backup withholding under section 3406(b)(8)(A). Until the revision is final the March 2024 form applies; when it is, substitute forms will need the new certification line.
How this form produces CP2100 lines
- Line 1 is the whole game. The IRS name control comes from line 1 and is matched against the SSA or IRS record for the TIN. "Riverside Landscaping LLC" with the owner's SSN fails; the owner's own name with the same SSN, and Riverside on line 2, passes. See which name goes on the W-9.
- The right TIN for the wrong box. A disregarded LLC that obtained its own EIN for payroll puts that EIN in Part I; the IRS has no 1099 record for it. Use the owner's TIN.
- Old forms. A W-9 from 2015 for a vendor that has since incorporated is a stale certification; the corporate exception cannot be applied without a new form.
- Verification. A W-9 certifies; it does not verify. Payers eligible for the IRS TIN Matching program should run the pair before the first payment, and the name control calculator shows what the IRS will derive.
Questions people ask about Form W-9
Do we send the W-9 to the IRS?
No. The form says to give it to the requester and not send it to the IRS. Keep it for at least four years (Regulations 31.3406(h)-3(g)); the IRS asks for it in an audit or a reasonable-cause review.
Can a sole proprietor use an EIN?
Yes. A sole proprietor who has an EIN may enter either the SSN or the EIN, with the individual's name on line 1 and any business name on line 2. The IRS encourages the SSN.
Is a W-9 required from a corporation?
Not required for exempt payments, but it is how you prove the payee is a corporation. Attorneys and medical providers are reportable even as corporations, so collect one anyway.
Is a new W-9 on the way?
The IRS has posted an early release draft, Form W-9 (Rev. June 2026), not yet final. Its What’s New adds exempt payee code 14 for a U.S. digital asset broker and a Part II checkbox for a broker certifying to another broker. A sole proprietor may still furnish either an SSN or an EIN. Until the final revision is released, the March 2024 form is current. Source: draft Form W-9.
How long is a W-9 valid?
Indefinitely, until a change in circumstances or an IRS notice makes it unreliable.
The other certification forms
W-9S · W-8BEN · W-8BEN-E · W-8ECI · W-8EXP · W-8IMY · W-8CE · 8233 · Comparison table
Sources: Form W-9 (Rev. March 2024) and its instructions; Instructions for the Requester of Form W-9 (Rev. March 2024); Pub 1099 (2026) part J; Publication 1281; IRC 3406IRC 3406Internal Revenue Code, Cornell LII, 6109.