What is W-9 Form?
An IRS form used to collect a freelancer or contractor taxpayer identification number (TIN/SSN/EIN) for tax reporting purposes.
Definition
The W-9 form (officially titled "Request for Taxpayer Identification Number and Certification") is an IRS form that businesses use to collect identifying information from contractors, vendors, and other non-employees who receive payments. The form collects the payee's name (as legally registered), business name (if different), address, and Taxpayer Identification Number (TIN) — either a Social Security Number (SSN) or Employer Identification Number (EIN). The W-9 is never sent to the IRS; it is kept by the business that requests it.
Why Clients Request W-9s
Businesses that pay freelancers and contractors are required by the IRS to report payments of $600 or more per year on a 1099-NEC form. To file a 1099-NEC, the business needs the contractor's TIN — and the primary way to obtain it is through a W-9 form. A client will typically send you a W-9 to complete before or at the start of a project. The client does not submit the W-9 to the IRS; they use the information on it to populate the 1099-NEC they file annually.
What Information is on a W-9
The W-9 form is one of the simpler tax forms. Required information includes: your legal name (exactly as it appears on your tax return); your business name or DBA (if you operate under a name different from your legal name); your address; your TIN — either your SSN (for sole proprietors) or EIN (for LLCs or corporations); and your signature certifying the accuracy of the information. The W-9 also includes a certification section where you confirm you are not subject to backup withholding.
Do Freelancers Need to File W-9s?
As a freelancer receiving payments from clients, you will be on the receiving end of W-9 requests — you fill it out and return it to the requesting client. You do not typically need to file a W-9 with any government agency yourself. However, if you pay subcontractors or contractors more than $600 in a year, you are required to request W-9s from them and file 1099-NECs on their payments. In this case, you would be the requester rather than the respondent.
Backup Withholding
The W-9 includes a section about backup withholding. In most cases, freelancers are not subject to backup withholding. However, if the IRS notifies a payer that the TIN you provided is incorrect, you may be subject to backup withholding — meaning the payer must withhold 24% of future payments and send it to the IRS. If you are subject to backup withholding, you will be notified by both the IRS and the payer. Completing the W-9 accurately prevents backup withholding issues.