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How to Fill Out a W-9 (2026): A Step-by-Step Guide

By The Ledgerism Editorial Team · The Ledgerism Brief Editorial Team produces original, methodology-disclosed accounting and tax research—data trackers, databases, and reference guides built to be the most-cited source in the field. Every figure is verified against primary sources including FASB, the IRS, the PCAOB, NASBA, the AICPA, and state boards of accountancy.

To fill out a W-9, enter your name and any business name, check one federal tax classification box, add exemption codes only if they apply, write your address, and enter your Social Security number or EIN. Then sign and date Part II certifying the number is correct. You give the completed form to the person who requested it, not to the IRS.

Form W-9 (Request for Taxpayer Identification Number and Certification) is the form a payer collects so it can report what it paid you on a Form 1099. The current version is Rev. March 2024, available free at IRS.gov. Below is a line-by-line walkthrough, plus how tax classification, backup withholding, and exemption codes work.

What is a W-9 and who has to fill one out?

A W-9 tells a payer your legal name and Taxpayer Identification Number (TIN) so the payer can file year-end information returns. You typically complete one if you are a U.S. person (citizen, resident, or U.S. entity) paid as an independent contractor, freelancer, vendor, landlord, or the recipient of interest, dividends, or certain other reportable payments.

Employees do not use a W-9. Employees fill out a Form W-4 instead, because wages are reported on a W-2. Non-U.S. persons generally use a Form W-8 series form (for example, W-8BEN) rather than a W-9. If you are unsure how your business is treated for tax, our business entity comparison walks through each classification.

What information do you need before you start?

Before filling out the form, gather your legal name as it appears on your tax return, your business or disregarded-entity name if different, your federal tax classification, your mailing address, and your TIN. Individuals and sole proprietors usually use a Social Security number (SSN). Corporations, partnerships, and most multi-member LLCs use an Employer Identification Number (EIN).

Download the form only from IRS.gov (irs.gov/pub/irs-pdf/fw9.pdf) or use the exact copy your requester provides. Third-party sites may host outdated revisions or attempt to collect your SSN, which is sensitive data worth protecting.

How to fill out a W-9 line by line

Complete the form top to bottom. The steps below follow the Rev. March 2024 layout, which added Line 3b for certain flow-through entities with foreign owners.

1. Line 1, Name. Enter your name exactly as shown on your income tax return. This line is required and can never be left blank. For a sole proprietor, enter your individual name here even if you also have a business name.
2. Line 2, Business name/disregarded entity name. Enter a business name, trade name, DBA, or single-member LLC name only if it differs from Line 1. Leave it blank if there is no separate name.
3. Line 3a, Federal tax classification. Check one box only: Individual/sole proprietor or single-member LLC, C corporation, S corporation, Partnership, Trust/estate, or LLC. If you check LLC, enter the tax code letter in the space provided: C for C corporation, S for S corporation, or P for partnership. A single-member LLC that is disregarded checks the Individual/sole proprietor box instead, not the LLC box.
4. Line 3b. Check this box only if you are a partnership, trust, or estate (including an LLC taxed as a partnership) that has foreign partners, owners, or beneficiaries and you are providing the form to another flow-through entity. Most filers leave it unchecked.
5. Line 4, Exemption codes. Enter an Exempt payee code and/or an Exemption from FATCA reporting code only if one applies. Most individuals and small businesses leave both fields blank. See the exemption code tables below.
6. Line 5, Address. Enter your street address (number, street, and apartment or suite). This is where the requester may mail your Form 1099.
7. Line 6, City, state, and ZIP code. Complete the rest of your mailing address.
8. Line 7, Account numbers (optional). List account numbers if the requester asks for them. This line can be left blank.
9. Part I, Taxpayer Identification Number. Enter your SSN in the SSN boxes, or your EIN in the EIN boxes. Enter one number, not both. If you are a sole proprietor with both, the IRS generally prefers your SSN.
10. Part II, Certification. Read the certification, then sign and date. Your signature certifies the information is correct.

Choosing your federal tax classification (Line 3a)

Line 3a reports how your business is taxed at the federal level, which controls how the payer reports your payments. Pick the single box that matches your entity: sole proprietors and single-member disregarded LLCs use Individual/sole proprietor, while corporations, S corporations, and partnerships use their matching boxes. An LLC uses the LLC box only when it is taxed as a corporation or partnership.

The most common error is an LLC checking the wrong box. A single-member LLC that has not elected corporate treatment is “disregarded” and reports on the owner’s return, so it checks Individual/sole proprietor. An LLC that filed Form 8832 or Form 2553 to be taxed as a corporation or S corporation checks the LLC box and enters C or S.

Backup withholding: what it is and how to avoid it

Backup withholding is a flat 24% the payer must subtract from your payments and send to the IRS when your TIN is missing, incorrect, or uncertified, or when the IRS has notified the payer that you underreported interest or dividends. Providing a correct, signed W-9 is what stops it. There is no dollar floor: if a payer cannot get a valid TIN, the 24% can apply from the first payment.

Part II of the W-9 contains the certification that keeps you out of backup withholding. It states, in substance, that:

1. The TIN shown is correct (or you are waiting for a number to be issued).
2. You are not subject to backup withholding because you are exempt, have not been notified by the IRS that you are subject to it for failing to report interest or dividends, or the IRS has notified you that you are no longer subject to it.
3. You are a U.S. person (including a U.S. resident alien).

You must cross out item 2 if the IRS has told you that you are currently subject to backup withholding for failing to report all interest and dividends. If a payer receives an IRS CP2100 or CP2100A notice about your account, it may send you a “B” notice and begin withholding until you supply a corrected W-9.

Exemption codes (Line 4)

Line 4 has two fields that almost every individual leaves blank. The first is an Exempt payee code (a number) for payees exempt from backup withholding. The second is an Exemption from FATCA reporting code (a letter) used mainly for certain accounts maintained outside the United States. Individuals are not exempt payees and generally leave both fields empty.

Exempt payee codes (backup withholding)

FATCA reporting exemption codes

Codes A through M cover entities exempt from FATCA reporting, including tax-exempt organizations (A), U.S. government and agencies (B), states and political subdivisions (C), publicly traded corporations (D), affiliated corporations (E), registered dealers (F), REITs (G), regulated investment companies (H), common trust funds (I), banks (J), brokers (K), section 664 or 4947(a)(1) trusts (L), and section 403(b) or 457(g) plans (M). These codes typically apply to accounts held outside the United States and rarely appear on a domestic contractor’s W-9.

What to do after you fill out the W-9

Give the signed form directly to the requester, keep a copy for your records, and do not mail it to the IRS. Send it by a secure method, since it contains your TIN. If your name, address, entity type, or TIN changes, complete a new W-9 so the payer’s 1099 reporting stays accurate.

The payer uses your W-9 to prepare year-end forms such as the Form 1099-NEC for nonemployee compensation. Under the One Big Beautiful Bill Act (Public Law 119-21), the 1099-NEC and 1099-MISC reporting threshold rose from $600 to $2,000 for payments made after December 31, 2025. You may still be asked for a W-9 below that threshold, because backup withholding rules do not use the $2,000 floor.

Frequently asked questions

Do I send the W-9 to the IRS?

No. You return the completed W-9 to the person or business that requested it, such as a client, bank, or payer. That requester keeps it on file and uses the information to prepare your Form 1099. You never mail Form W-9 to the IRS, and the requester does not either. Because the form carries your SSN or EIN, send it through a secure channel.

SSN or EIN: which number goes on a W-9?

Individuals and sole proprietors generally enter their SSN. Corporations, partnerships, and most multi-member LLCs enter their EIN. A single-member LLC that is disregarded can use the owner’s SSN or the owner’s EIN. Enter only one number in Part I, and make sure it matches the name on Line 1 so the payer’s records match IRS records.

What tax classification does an LLC use on a W-9?

It depends on how the LLC is taxed. A single-member LLC that has not elected corporate treatment is disregarded and checks the Individual/sole proprietor box. An LLC that elected to be taxed as a partnership, C corporation, or S corporation checks the LLC box and enters P, C, or S in the space provided. Checking the wrong box is the most common W-9 error.

What happens if I do not fill out a W-9?

If you do not provide a valid, signed W-9, the payer may be required to apply backup withholding at 24% to your payments and remit it to the IRS. Backup withholding has no minimum payment amount, so it can apply from the first dollar. You may also face delays in getting paid until the payer has a complete form on file.

Do I need to enter an exemption code on Line 4?

In most cases, no. Individuals and typical small businesses are not exempt payees, so Line 4 stays blank. Exempt payee codes apply to specific entities such as corporations, government units, REITs, and financial institutions. FATCA exemption codes usually apply only to accounts held outside the United States. Enter a code only when the instructions clearly cover your situation.

How often do I need to update my W-9?

Complete a new W-9 whenever the information on file changes, such as a new legal name, address, entity type, or TIN. There is no annual expiration, so a valid form can stay on file for years. Some payers request a fresh W-9 periodically for their own recordkeeping or after receiving an IRS notice about a mismatched name and TIN.

Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.

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