This W9 Form guide explains the IRS Request for Taxpayer Identification Number and Certification. Form W-9 supplies a name, tax classification and taxpayer identification number to a person that may need to file an information return. The business name used with customers is not always the same as the tax owner name that belongs on the first name line. The certification also addresses matters such as backup withholding and U.S. status.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What W9 Form does and who prepares it
A U.S. person provides the certificate to the requester that needs the taxpayer identification information.
For the connected reporting route, see Form 1099-NEC. Keep the role of that document separate from the task explained on this page.
| Official form | Form W-9 |
|---|---|
| IRS title | Request for Taxpayer Identification Number and Certification |
| Guide period | the applicable reporting period |
| Target version | Mar 2024 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the W9 Form PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of W9 Form should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for W9 Form
- Legal name used on the tax return.
- Taxpayer identification number.
- Entity tax classification.
- Business or disregarded-entity name when applicable.
- Requester instructions.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through W9 Form
- Choose the right certificate. Confirm that this is the certificate for the person, entity and payment type involved. Similar form numbers can have materially different purposes.
- Use accurate identification. Match the requested legal name, tax identification and status information with the supporting records. Do not guess a classification from an account nickname.
- Complete only supported elections. Read any applicable election, exemption or treaty conditions before claiming a result. A signature certifies facts; it does not create missing eligibility.
- Give the final form to the correct requester. Follow the payer or employer submission process. Do not treat every tax certificate as an income tax return that should be sent directly to the IRS.
- Keep a copy and review changes. Retain the submitted certificate and check whether a change in circumstances requires a new one. For withholding choices, compare later payment records with the requested change.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Reminders Backup withholding rate. The backup withholding rate is 24% for reportable payments. Foreign Account Tax Compliance Act (FATCA) and backup withholding exemptions. FATCA requires a participating foreign financial institution (FFI) to report all U.S. account holders that are specified U.S. persons (generally individuals, partnerships, S corporations, LLCs and certain estates and trusts). Form W-9 has space to enter an Exempt payee code (if any) and Exemption from FATCA Reporting Code (if any).
The references for the appropriate codes are in the Exemptions section of Form W-9, and in the Payees and Account Holders Exempt From FATCA Reporting section of these instructions. The Certification section in Part II of Form W-9 includes certification relating to FATCA reporting. Differences in chapter 3 and chapter 4. Withholding on certain U.S. source reportable payments under chapter 3 is different than withholding on certain withholdable payments to foreign entities that fail to report U.S. owners and account holders under chapter 4. These instructions cover the basics.
A review of Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, is essential to learn details associated with backup withholding not covered here.
Additional reporting conditions
Chapter 4. For chapter 4 purposes, Form W-9 is used to withhold on payments to foreign financial institutions (FFI) and non-financial foreign entities (NFFE) if they don't report all specified U.S. account holders. If an account holder fails to provide its TIN, then the withholding rate is 30%. TIN matching e-services. The IRS website offers TIN matching e-services for certain payors to validate name and TIN combinations. See Taxpayer Identification Number (TIN) Matching, later.
Calculations and supporting information
Form W-9 (or an acceptable substitute) is used by persons required to file information returns with the IRS to get the payee's (or other person's) correct name and TIN. For individuals, the TIN is generally a social security number (SSN). However, in some cases, individuals who become U.S. resident aliens for federal tax purposes are not eligible to obtain an SSN. This includes certain resident aliens who must receive information returns but who cannot obtain an SSN.
These individuals must apply for an ITIN on Form W-7, Application for IRS Individual Taxpayer Identification Number, unless they have an application pending for an SSN. Individuals who have an ITIN must provide it on Form W-9. Note. ITINs that haven’t been included on a U.S. federal tax return at least once in the last 3 consecutive tax years will expire. Expired ITINs must be renewed in order to avoid delays in processing the ITIN holder’s tax return.
If the IRS deactivates the ITIN because it has expired, the ITIN may still be used on Form W-9. However, the ITIN holder will have to apply to renew the deactivated ITIN if there is a need to file a tax return. For more information, see the Instructions for Form W-7.
Exceptions and related reporting
For interest and dividend payments and certain payments with respect to readily tradable instruments, the payee may return a properly completed, signed Form W-9 to you with “Applied For” written in Part I. This is an “awaiting-TIN” certificate. The payee has 60 calendar days, from the date you receive this certificate, to provide a TIN. If you do not receive the payee's TIN at that time, you must begin backup withholding on payments.
Use Form W-9 to request the taxpayer identification number (TIN) of a U.S. person (including a resident alien) and to request certain certifications and claims for exemption. (See Purpose of Form on Form W-9.) Withholding agents, defined later, may require signed Forms W-9 from U.S. exempt recipients to overcome a presumption of foreign status.
For federal tax purposes, a U.S. person includes, but is not limited to: • An individual who is a U.S. citizen or U.S. resident alien; • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States; • Any estate (other than a foreign estate); or • A domestic trust (as defined in Regulations section 301.7701-7).
Further form details
Submission of a signed Form W-9 or other certification of non-foreign status may be required from a U.S. person to avoid withholding applicable to foreign persons when: • A withholding agent makes a reportable payment of an amount subject to withholding under sections 1441–1443 or a withholdable payment under sections 1471–1474. • A transferor disposes of a U.S. real property interest and the amount realized is subject to withholding under section 1445(a). • A U.S. real property holding corporation, certain real estate investment trusts (REITs), regulated investment companies (RICs), or certain partnerships makes a distribution subject to withholding under section 1445(e). • A partnership is required to withhold under section 1446(a) on a partner's allocable share of the partnership's effectively connected taxable income. • A transferor transfers an interest in a partnership engaged in a trade or business within the United States and the amount realized is subject to withholding under section 1446(f)(1).
Certain payees and payments are exempt from backup withholding. See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information. See also Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier.
Further form details
Line 5 Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, enter “NEW” at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.
List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) * Note: The grantor must also provide a Form W-9 to the trustee of the trust. ** For more information on optional filing methods for grantor trusts, see the Instructions for Form 1041. Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 2 | Business name/disregarded entity name, if different from above. | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 3a | Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 3b | If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification, | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Address (number, street, and apt. or suite no.). See instructions. | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6 | City, state, and ZIP code | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 7 | List account number(s) here (optional) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 1 | See Form 1099-MISC, Miscellaneous Information, and its instructions. | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2 | However, the following payments made to a corporation and | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
A practical example
A sole proprietor uses a trade name on invoices. A customer asks for a W-9 before preparing its information reporting. The proprietor checks which legal name and identification number belong together, includes the business name where appropriate, and sends the certificate through a secure channel.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with W9 Form
- A W-9 is normally given to the requester rather than filed as an individual income tax return.
- Do not choose a foreign-person certificate merely because a U.S. person lives abroad.
- Check the instructions before using the owner or entity TIN for a disregarded entity.
Questions about W9 Form
Does receiving or downloading this form mean I must file it?
A U.S. person provides the certificate to the requester that needs the taxpayer identification information. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
A W-9 is normally given to the requester rather than filed as an individual income tax return. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include legal name used on the tax return, taxpayer identification number, entity tax classification. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.