- Before you start: which name and number
- Line 1: Name
- Line 2: Business name
- Line 3a: Federal tax classification
- Line 3b: Foreign partners, owners or beneficiaries
- Line 4: Exemptions
- Lines 5 and 6: Address
- Line 7: Account numbers
- Part I: TIN
- Part II: Certification and signature
- Sending it, and what the payer does with it
- Questions people ask
Before you start: which name and number
| You are… | Line 1 | TIN (Part I) | Line 2 | Line 3a box |
|---|---|---|---|---|
| An individual | Your name as on your Social Security card | SSN (or ITIN) | Blank | Individual/sole proprietor |
| A sole proprietor with a DBA | Your name | SSN, or the EIN issued to you as a sole proprietor | DBA / business name | Individual/sole proprietor |
| A single-member LLC with no tax election (disregarded entity) | The owner's name | The owner's SSN or EIN; not the LLC's own EIN | LLC name | Individual/sole proprietor if the owner is a person |
| An LLC taxed as an S or C corporation, or a multi-member LLC | The LLC's legal name as on its IRS EIN notice | The LLC's EIN | Trade name, if any | LLC, with the letter S, C or P |
| A corporation, partnership, trust or estate | The legal name as on the CP 575 or Letter 147C | The entity's EIN | Trade name, if any | The matching box |
The single most common error: a business name on line 1 with a personal Social Security number in Part I. The IRS knows the SSN by the person's name, so that pair fails, and a year later the payer sends you a B-Notice. Full explanation in which name goes on the W-9.
Line 1: Name
The name that goes with the TIN. Individuals: first name, middle initial, last name as on your Social Security card. If you've changed your name and haven't told the SSA yet, enter the name on the card and update the SSA separately. Entities: the legal name exactly as registered with the IRS, including "Inc." or "LLC" if it's part of the registered name. Disregarded LLCs: the owner's name, not the LLC's.
Line 2: Business name / disregarded entity name
Your DBA, trade name, or the LLC's name when line 1 carries the owner. Leave blank if it's the same as line 1 or you don't have one. Nothing on line 2 affects matching; it's for the payer's records.
Line 3a: Federal tax classification
Check exactly one box. Individuals and sole proprietors (including a single-member LLC owned by an individual) check the first box. An LLC checks the LLC box and writes S, C or P for how it's taxed; a single-member LLC that has not elected corporate treatment does not check the LLC box, it checks the first box (or the owner's box if the owner is an entity). "Other" covers trusts, estates and a few other cases, with a note.
Line 3b: Foreign partners, owners or beneficiaries
New in the March 2024 revision. Only partnerships, trusts and estates check it, and only if they have any foreign partners, owners or beneficiaries and are giving the W-9 to a flow-through entity in which they have an interest. Most payees leave it blank. It exists so the recipient knows whether Schedule K-2/K-3 or 1042-S reporting may be needed.
Line 4: Exemptions
Leave blank unless you're one of the exempt payee types (mostly corporations, tax-exempt organizations, government entities and financial institutions; the instructions list the codes 1 through 13) or you need a FATCA exemption code for an account at a financial institution. Individuals are not exempt payees; "not subject to backup withholding" is handled in Part II, not here.
Lines 5 and 6: Address
Where the payer should mail your 1099. Use the address you want tax documents sent to; it doesn't have to match the IRS's address for you.
Line 7: Account numbers
Optional. Payers sometimes ask you to put their vendor or account number here so the form gets matched to the right record.
Part I: Taxpayer identification number
Enter the SSN or EIN that goes with line 1, all nine digits, and only one of the two boxes. A sole proprietor may use either their SSN or their sole-proprietor EIN. A disregarded LLC enters the owner's number. If you've applied for a number and don't have it yet, write "Applied For" and be aware the payer may withhold 24% until it arrives (60-day grace applies to some payments). Check the number digit by digit against your card or IRS notice; a transposed digit is usually another real number, which produces a mismatch rather than an obvious error.
Part II: Certification and signature
By signing you certify that the TIN is correct, that you are not subject to backup withholding (or you've crossed out item 2 because the IRS notified you that you are), that you're a U.S. person, and that any FATCA code is correct. If you have never received an IRS notice about backup withholding, leave item 2 as printed; see Am I subject to backup withholding?. Sign and date. An unsigned W-9 doesn't count as a W-9 for the payer's purposes, and most will send it back.
Electronic signature is fine when the payer's system supports it; an image of a typed name in a PDF is usually accepted too, though the payer's rules control.
Sending it, and what the payer does with it
The W-9 goes to the payer, never to the IRS. Send it the way they asked (secure portal, email, mail), and be cautious about emailing a form with your SSN to an address you haven't verified. The payer keeps it, uses the name and TIN on your 1099 at year end, and in most cases runs the pair through the IRS's TIN Matching Program first. If it doesn't match, you'll hear from them, so a correct form now saves a letter later. A W-9 stays valid until your information changes; you don't need to send a new one every year.
Questions people ask
I have both an SSN and an EIN. Which should I use?
If you're a sole proprietor, either, with your own name on line 1; many people use the EIN to avoid sharing their SSN. If the EIN belongs to an LLC that hasn't elected corporate status, use your SSN (or your own sole-proprietor EIN) with your name.
Can a payer refuse to pay me without a W-9?
They can make it a condition of doing business, and many do. If they pay you anyway, they must withhold 24% until you provide it.
The company asked for a new W-9 even though nothing changed.
Usually because the IRS reported a mismatch on the one they have, or their records are being cleaned up. Send it; if the old pair was wrong, this is the moment to fix line 1.
Is it safe to give my SSN on a W-9?
It's a normal business document, but treat it like one: verify who's asking, send it through their portal or a secure channel rather than plain email when you can, and don't respond to unsolicited W-9 requests from parties you haven't done business with.
Which revision should I use?
The current form (Rev. March 2024) from irs.gov/w9. Older versions you've already filed with a payer remain valid until your information changes.