If you’re a freelancer, independent contractor, or small business owner, you’ll likely need to fill out IRS Form W-9 at some point. This essential tax document provides your Taxpayer Identification Number (TIN) to clients and businesses that pay you.
In this comprehensive guide, you’ll learn exactly how to fill out Form W-9 correctly, what information you need, common mistakes to avoid, and when to submit it.
Quick Summary
Before we dive into the details, here’s what you need to know:
- W-9 is for independent contractors, not employees
- You need your legal name, address, and TIN (SSN or EIN depending on business type)
- 2026 Draft Update: Sole proprietors must now use SSN, not EIN (pending final release)
- Submit to clients paying you $600 or more per year
- The form never goes to the IRS—your client keeps it
- Update when your information changes
- Takes 2-3 minutes to complete
What’s New in 2026
The IRS released a draft Form W-9 (Rev. January 2026) with important changes:
| Change | Details |
|---|---|
| Sole Proprietor TIN | Must now provide SSN, not EIN |
| Disregarded Entities | Single-member LLCs must provide owner’s SSN/TIN |
| Digital Asset Brokers | New exemption checkbox and code “14” added |
These changes affect how you complete Part I (TIN section) if you’re a sole proprietor or single-member LLC.
Note: As of February 2026, this form is still in draft status pending OMB approval. The final version may include minor changes. Always check IRS.gov/FormW9 for the latest official version before filing.
What is Form W-9?
Form W-9 (Request for Taxpayer Identification Number and Certification) is an IRS form used to collect taxpayer information from independent contractors and service providers.
Why Do You Need It?
When you provide services to a business, they need your W-9 to:
- Report payments to the IRS on Form 1099-NEC
- Verify your tax identification number
- Ensure proper tax compliance
- Meet their accounting requirements
Key Facts
| Aspect | Details |
|---|---|
| Who fills it out | You (the contractor) |
| Who keeps it | Client (not sent to IRS) |
| When required | $600+ annual payments |
| How long valid | Until information changes |
| Cost | Free |
Important: W-9 is filled out by you and given to your client. You never send it directly to the IRS.
Who Needs to Fill Out W-9?
You Must Fill Out W-9 If You’re:
Independent Contractor Self-employed service providers such as freelance designers, writers, or consultants.
Sole Proprietor Operating a business under your own name (e.g., Jane Doe Consulting).
LLC Owner Single or multi-member LLC owners.
Partnership Business partnerships (e.g., Smith & Jones Partners).
Real Estate Transactions Property sales, rentals, and related transactions.
Investment Accounts Opening brokerage accounts for stocks, bonds, or crypto platforms.
You Don’t Need W-9 If You’re:
- A regular employee (use W-4 instead)
- Earning under $600/year from a client
- A non-US resident (use W-8 instead)
Step-by-Step Instructions
Line 1: Name
Enter your full legal name as shown on your income tax return.
Correct: John Michael Smith
Incorrect: John Smith (incomplete), J. Smith (too short), Johnny Smith (nickname)
For different business types:
- Individuals: Your personal legal name
- Sole proprietors: Your full legal name (not business name)
- LLCs/Corporations: Your registered business name
Line 2: Business Name (Optional)
Only fill this out if:
- You operate under a “Doing Business As” (DBA) name
- Your business name is different from Line 1
Example:
- Line 1: John Michael Smith
- Line 2: Smith Consulting Services
If you’re an individual contractor with no business name, leave Line 2 blank.
Line 3: Federal Tax Classification
Check one box that applies to you:
| Classification | When to Use |
|---|---|
| Individual/Sole proprietor or single-member LLC | Most freelancers and independent contractors (95% of cases) |
| C Corporation | If incorporated as a C-Corp |
| S Corporation | If you’ve elected S-Corp tax status |
| Partnership | For multi-member partnerships |
| Trust/estate | For trusts or estates (rare) |
| Limited liability company | Multi-member LLCs (specify tax treatment) |
Line 4: Exemptions
Most people leave this blank. Only fill out if you’re exempt from backup withholding or FATCA reporting, which applies to very few contractors.
2026 Digital Asset Update: The IRS added a new exempt payee code “14” for U.S. digital asset brokers. If you’re a digital asset broker exempt from information reporting under Notice 2025-33, you can claim this exemption through calendar year 2026. Part II of the form now includes a checkbox specifically for digital asset broker exemptions.
Lines 5 & 6: Address
- Line 5: Street address where you receive mail
- Line 6: City, state, and ZIP code
Use your current mailing address that matches your tax return.
Line 7: Account Number (Optional)
Only needed if your client requires it for internal tracking. Most people leave this blank.
Part I: Taxpayer Identification Number (TIN)
This is the most important section of Form W-9.
Social Security Number (SSN)
Enter your 9-digit SSN if you’re:
- An individual sole proprietor
- A single-member LLC (disregarded entity)
- An individual with no business entity
Format: XXX-XX-XXXX
2026 Update: The IRS now requires sole proprietors to provide their SSN rather than an EIN. This is a change from previous years when either was acceptable.
Employer Identification Number (EIN)
Enter your 9-digit EIN if you have:
- A corporation (C-Corp or S-Corp)
- A partnership
- A multi-member LLC
- A trust or estate
Format: XX-XXXXXXX
Which One Should You Use?
| Use SSN | Use EIN |
|---|---|
| Individual freelancer (no business entity) | Corporation |
| Sole proprietor | Partnership |
| Single-member LLC (disregarded entity) | Multi-member LLC |
| Trust or estate |
Important 2026 Change: Sole proprietors and single-member LLCs (disregarded entities) must now provide their SSN, not an EIN. If the direct owner is also a disregarded entity, enter the TIN of the first owner that is not disregarded for federal tax purposes.
Note: While you cannot use an EIN on Form W-9 as a sole proprietor, having an EIN is still useful for other business purposes like opening business bank accounts or hiring employees.
Part II: Certification
This section certifies that:
- Your TIN is correct
- You’re not subject to backup withholding
- You’re a U.S. citizen or resident
- The FATCA code is correct (if applicable)
To complete: Read all statements, sign your name, and date the form.
Critical: Form W-9 is not valid without your signature and date.
Common Mistakes to Avoid
Mistake 1: Wrong Name
Using a nickname instead of your legal name, missing your middle name, or putting business name on Line 1 instead of Line 2.
Solution: Use the name that matches your Social Security card or business registration.
Mistake 2: Mismatched TIN
Providing an SSN when you should use an EIN, typos in your number, or using an old EIN from a closed business.
Solution: Double-check your TIN matches your tax classification.
Mistake 3: Outdated Address
Using a previous or temporary address instead of your current one.
Solution: Use your current address that matches your tax return.
Mistake 4: Missing Signature
Leaving the form unsigned, missing the date, or signing but not dating.
Solution: The form is invalid without both signature and date.
Mistake 5: Wrong Tax Classification
Checking “LLC” when you’re a sole proprietor, leaving all boxes unchecked, or checking multiple boxes.
Solution: Check exactly one box that matches your business structure.
W-9 vs. Other Tax Forms
W-9 vs. W-4
| Aspect | W-9 | W-4 |
|---|---|---|
| For | Independent contractors | Employees |
| Given to | Clients | Employer |
| Purpose | Provide TIN | Set tax withholding |
| Taxes withheld | No | Yes |
| Frequency | Once per client | Update as needed |
W-9 vs. 1099
| Aspect | W-9 | 1099-NEC |
|---|---|---|
| Who fills out | You | Client sends to you |
| When | Beginning of relationship | End of year (January) |
| Sent to IRS | No (client keeps it) | Yes (by client) |
| Threshold | Any amount | $600+ per year |
Best Practices
Understand the 2026 TIN Requirements
For Sole Proprietors & Single-Member LLCs: As of 2026, you must use your SSN on Form W-9—not an EIN. While this may feel less private, it’s now required by the IRS.
For Corporations, Partnerships & Multi-Member LLCs: Continue using your EIN as before.
Keep Digital Copies
Create a template with your information pre-filled:
- Save as PDF
- Store in secure cloud storage
- Update when information changes
- Send instantly to new clients
Send Securely
Avoid: Posting on social media, sending unencrypted emails, sharing publicly, or sending via text message.
Instead: Use encrypted email, client’s secure portal, password-protected PDFs, or secure file sharing services.
Know When to Update
Submit a new W-9 when:
- Your name changes
- You move to a new address
- Your TIN changes
- Your business structure changes
- Client requests an updated form
Security and Privacy
Is W-9 Safe to Share?
Yes, but only with legitimate businesses that need it for tax reporting.
Your W-9 Contains:
- Your name
- Your address
- Your Taxpayer ID (SSN or EIN)
Security Checklist
- Only share with verified clients
- Send via secure/encrypted method
- Never post publicly or on social media
- Don’t include on your website
- Consider using EIN instead of SSN
- Keep records of who you sent it to
Frequently Asked Questions
Can I refuse to fill out a W-9?
Technically yes, but the client may refuse to work with you or withhold 24% of your payments for backup withholding. It’s in your best interest to provide it.
Does filling out W-9 mean I’m an employee?
No. W-9 is specifically for independent contractors. Employees use W-4.
What happens if I make a mistake?
Contact the client immediately and provide a corrected version. It’s better to fix it now than deal with 1099 errors at tax time.
Do I send W-9 to the IRS?
No. You give it to your client, who keeps it for their records and uses it to prepare your 1099.
How much do I have to earn to receive a 1099?
$600 or more in a calendar year from a single client.
Do I need to fill out W-9 every year?
No. W-9 is valid indefinitely until your information changes.
Before You Submit: Checklist
Verify the following before submitting your W-9:
- Legal name matches your tax return exactly
- Business name (if any) is on Line 2
- Correct tax classification box is checked
- Current mailing address is entered
- SSN or EIN is filled in correctly
- Form is signed and dated
- Sending via secure method
- Kept a copy for your records
Conclusion
Filling out Form W-9 is straightforward once you understand the requirements:
- Enter your legal name (Line 1)
- Add business name if applicable (Line 2)
- Choose correct tax classification (Line 3)
- Enter your current address (Lines 5-6)
- Provide your TIN—SSN or EIN (Part I)
- Sign and date (Part II)
- Submit to client securely
The form takes only 2-3 minutes to complete, protects both you and your client legally, and is required for proper tax reporting.
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Last updated: February 9, 2026
Reviewed by Sarah Mitchell, Tax Documentation Specialist
Updated with 2026 IRS Form W-9 draft changes (pending final OMB approval)
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