W-9 FAQ

A W-9 is used to give your Taxpayer Identification Number (TIN), usually your SSN or EIN, to someone who's going to pay you. The payer keeps the W-9 on file and uses the information to issue you a 1099 at year-end if they pay you over $600.

Independent contractors, freelancers, and vendors who'll be paid more than $600 in a year. Also, anyone receiving certain types of income that must be reported to the IRS, interest, dividends, royalties, real estate proceeds, prize money, etc.

No. The W-9 goes to the person or company that requested it. They keep it in their records. The IRS only sees the information when the payer files a 1099 in January using your W-9 data.

A W-9 is for independent contractors who'll receive a 1099 with no taxes withheld. A W-4 is for employees who'll receive a W-2 with federal tax, Social Security, and Medicare withheld from each paycheck.

If you're an individual or sole proprietor, use your SSN. If you're a corporation, partnership, or multi-member LLC, use your EIN. Single-member LLCs can use either, though the IRS officially recommends SSN for disregarded entities. Many freelancers use an EIN for privacy.

Apply free at IRS.gov. The application takes about 10 minutes and you get your EIN immediately. Don't pay third-party services that charge for this, they're just routing your application through the same free IRS portal.

If you don't provide a W-9, provide incorrect information, or fail to certify properly, the payer must withhold 24% of your payments and send it directly to the IRS. You eventually get this back when you file taxes, but it crushes your cash flow.

Generally no, once is enough per client. Submit a new W-9 only if your information changes (address, business name, TIN, tax classification). Some companies require annual updates as part of vendor compliance.

Technically no, the 1099 reporting requirement (and therefore the W-9 requirement) triggers at $600 per year per payer. But many companies collect W-9s upfront from all contractors regardless of payment amount, which is a smart practice.

Legally, no consequence to refusing, but the payer is required to withhold 24% of your payments as backup withholding. You'll get the money back at tax time, but it severely hurts your cash flow throughout the year. There's no upside to refusing.

Just fill out a new one. There's no harm in providing a fresh W-9, companies sometimes lose them or need updated copies. Just make sure the information is current and accurate.

Email is generally NOT secure for sending sensitive information like SSNs. Use encrypted email, a secure file upload portal, or postal mail. Many companies have a secure document upload system for vendor onboarding, use that when available.

Don't sign a W-9. Use a W-8 instead, typically a W-8BEN for individuals or W-8BEN-E for entities. The W-9 specifically certifies you're a U.S. person, and signing it falsely has consequences. See our W-8 guide for details.