Filing taxes is necessarily complex. If you work as a contractor, freelancer, or 1099 employee, one of the first forms you’ll encounter is the W9 — and understanding exactly what it is and how to fill it out correctly matters more than most people realize.
This guide covers what the W9 form is, when it’s required, what changed in the most recent revisions, and step-by-step instructions for filling it out accurately.
A W9 form — formally called the Request for Taxpayer Identification Number and Certification — is an IRS form used by employers, clients, and businesses to collect a contractor’s or freelancer’s taxpayer identification number (TIN) before making payments. It is not filed with the IRS directly. Instead, the employer keeps it on file and uses the information to prepare Form 1099. The current version is the June 2026 revision, available at irs.gov/FormW9.
What Is a W9 Form?
A W9 form — formally the Request for Taxpayer Identification Number and Certification — is an IRS tax form used to confirm a person’s or entity’s legal name, address, and Taxpayer Identification Number (TIN). Employers, clients, and businesses use it to verify the tax details of employees, contractors, and freelancers before making payments — and it’s often the first step in setting up a timesheet and payment tracking workflow for contract workers.
A common point of confusion: the W9 form is not filed with the IRS. It is collected by the employer or client, kept on file for a minimum of four years, and used to prepare Form 1099. If no W-9 is collected and transactional information is not reported to the IRS, penalties may apply.
Current revision: The IRS released a June 2026 revision of Form W-9. Use the June 2026 revision beginning in June 2026 until a superseding revision is issued. Always download the form directly from irs.gov/FormW9 to ensure you’re using the current version.
What Changed in Recent W9 Revisions
The W9 form was substantively revised in March 2024 for the first time in years — and updated again in June 2026. If you’re working from an older guide or a cached form, the instructions below reflect important changes that older sources miss.
Line 3 now has two parts — 3a and 3b. Line 3a identifies the federal tax classification of the entity or individual. Line 3b is new — it requires flow-through entities (partnerships, trusts, or estates) that have foreign partners, owners, or beneficiaries to check a box indicating that fact.
Disregarded entities now have clearer instructions: a disregarded entity should not complete a W9 in its own name. The owner’s information goes on Line 1, and the disregarded entity’s name goes on Line 2.
The backup withholding rate is 24% — if no W-9 is collected, the payor could be subject to backup withholding up to 24% of payments made.
When Is a W9 Form Required?
Employers need to request W9 forms when they are legally required to submit Form 1099 with the IRS. In most cases, Form 1099 is required after reaching a minimum income threshold of $600 in a tax year.
f a TIN holder earns below $600 annually from a single employer, the employer is generally not required to file a 1099 — though tracking contractor hours and time accurately remains good practice regardless of the threshold.
W9 forms are typically required in situations involving:
- Income paid under a contract
- Real estate transactions
- Dividends paid against investments
- Mortgage interest paid
- Cancellation of debt
- Contributions made to an IRA
Note: Only US persons — including resident citizens and certain resident aliens — complete a W9 form. Non-resident aliens use Form W-8 or Form 8233 instead. See IRS guidance on W-8 forms for details.
Where to Get the Current W9 Form
Download the current W9 form directly from the IRS website at irs.gov/FormW9. Do not use third-party copies or old versions saved locally — the IRS updates the form periodically and using an outdated revision can cause issues. The current revision as of mid-2026 is the June 2026 version.
How to Fill Out a W9 Form in 2026
The W9 form is straightforward but requires precision. Any misinformation provided is subject to penalties under perjury law. Follow these steps carefully:
Line 1 — Your name: Enter your name exactly as it appears on your tax return. For a sole proprietorship or disregarded entity, enter the owner’s name here.
Line 2 — Business name: Enter your business or DBA name only if it differs from Line 1. Disregarded entities should enter the entity’s name here.
Line 3a — Federal tax classification: Check the box that accurately describes your entity type. Options include: individual/sole proprietor or single-member LLC, C corporation, S corporation, partnership, trust/estate, or LLC (with the appropriate classification code — C, S, or P).
Line 3b — Foreign partners, owners, or beneficiaries (NEW): If you checked “Partnership” or “Trust/Estate” in Line 3a, check this box if your entity has direct or indirect foreign partners, owners, or beneficiaries. This line was added in the March 2024 revision and is new to many filers.
Line 4 — Exemptions: Leave blank unless you have been granted exemptions from backup withholding or have a FATCA exemption code. Most individual contractors leave this empty.
Lines 5 and 6 — Address: Enter your street address, city, state, and ZIP code. Use the address on your tax return if your home and business addresses differ.
Line 7 — Requester’s name and address: Optional but recommended — enter the information of the employer or client requesting the W9.
Part I — Taxpayer Identification Number: This is the most critical section. Enter your TIN — for most individuals, this is your Social Security Number (SSN). If you employ others and have an Employer Identification Number (EIN), use your SSN here if you’re a sole proprietor unless you have no SSN. If you have applied for a TIN but not yet received it, write “Applied For” and your SSN. You will be subject to backup withholding at 24% until you provide a valid TIN.
Part II — Certification: Sign and date the form, certifying that:
- Your TIN is accurate
- You are not subject to backup withholding (cross this out if you are)
- You are a US citizen or US person
- Your FATCA exemption code, if any, is accurate
Once complete, review the form for accuracy, sign it, and return it to your employer or client. The W9 is not sent to the IRS — it stays with the requester who uses it to prepare your 1099 at year-end.
W9 vs. W2 vs. W4 — Key Differences
Both W9 and W2 forms relate to income over $600 annually, but they serve different purposes:
- W9 — completed by the contractor/freelancer and given to the employer/client. Confirms TIN. Not sent to the IRS.
- W2 — completed by the employer and sent to the employee, the IRS, and state authorities. Reports wages paid to a regular employee whose attendance and work hours are tracked by the employer throughout the year.
- W4 — completed by an employee to instruct the employer how much tax to withhold from each paycheck. Unlike the W4, a W9 does not instruct the requester to practice backup withholding.
What Happens After the Employer Collects the W9?
Once the employer collects a signed W9, they use the TIN and name information to prepare Form 1099 at the end of the tax year. Form 1099 reports income paid to the contractor and is filed with the IRS.
Employers must protect the information collected on W9 forms. Disclosing a contractor’s TIN or personal details to unauthorized third parties is a violation of privacy law and can result in civil and criminal consequences. A W-9 is not filed with the IRS — it is held for documentation purposes and should be kept for 4 years.
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