Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form W-9: Request for Taxpayer Identification Number and Certification
IRS Form W-9 is used to request a Taxpayer Identification Number and certify tax status for U.S. persons. The payee has 60 calendar days from the date of receipt to provide a TIN if using the 'Applied For' certificate.
Need help with Form W-9?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form W-9.
Start filling →Form Overview
IRS Form W-9 - Request for Taxpayer Identification Number and Certification
IRS Form W-9 is used to request a Taxpayer Identification Number and certify tax status for U.S. persons. The payee has 60 calendar days from the date of receipt to provide a TIN if using the 'Applied For' certificate.
Risk Radar
Scan points- 1The most critical error is failing to ensure the provided TIN matches the name entered on line 1.
- 2Failing to enter the owner’s name on line 1 and the business name on line 2 for disregarded entities.
- 3Providing a TIN that does not match the name listed on line 1, triggering potential backup withholding.
- 4Not checking only one box for federal tax classification on line 3a.
- 5Sending the completed Form W-9 directly to the IRS instead of giving it to the requester.
Plain English
This form tells the paying organization who you are for federal tax purposes. It allows you to confirm your legal name, business structure, and Taxpayer Identification Number (TIN). Providing this information helps the payer correctly report payments made to you to the IRS.
Submission Date
- Filing date: For payments requiring an 'Applied For' certificate, the payee has 60 calendar days from the date they receive the form to provide a TIN.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when requesting the taxpayer identification number (TIN) of a U.S. person, which includes an individual who is a U.S. citizen or resident alien, or a partnership/corporation organized in the United States.
- Do not use it when filing for a foreign person, a U.S. branch of a foreign bank that elects to be treated as a U.S. person, or a qualified foreign pension fund/partnership treated as non-foreign.
- Check Form W-8 or Form 8233 instead when the filer is a foreign person or a U.S. branch of a foreign bank.
Form selector
Use this form or another form?
The payee is a foreign person, requiring certification of non-foreign status
Use an alternative form to avoid using Form W-9 when the filer does not qualify as a U.S. person.
✓ Check the instructions for Forms W-8 and 8233.
The payment involves reporting tax withheld on foreign income or payments from foreign persons
This form is used to report tax withheld under chapter 3 or chapter 4 for nonresident aliens, foreign corporations, etc.
✓ Review the instructions for Form 1042.
The filer is a qualified foreign pension fund or partnership treated as non-foreign
Use this specific alternative form when filing status requires certification of non-foreign status under section 1445 withholding.
✓ Confirm the requirements for using Form W-8EXP.
Deadline or filing window
If a payee uses Form W-9 with 'Applied For' written in Part I, they have 60 calendar days from the date the paying entity receives the certificate to provide the required Taxpayer Identification Number (TIN). Failure to meet this deadline requires the payer to begin backup withholding on payments.
Checklist
What you need before filling it out
Name of entity/individual (Line 1)
The owner’s name for sole proprietors or disregarded entities · Form W-9, Instructions p.1
Taxpayer Identification Number (TIN)
The required nine-digit TIN · Source requirement
Federal tax classification (Line 3a)
Checking only one appropriate box that classifies the entity/individual whose name is entered on line 1 · Form W-9, Instructions p.1
Business name/disregarded entity name (Line 2)
The business or disregarded entity’s name if it differs from the owner's name listed on line 1 · Form W-9, Instructions p.1
Before you submit
- 1Print or type Form W-9, as handwritten entries are not recommended.
- 2Enter an entry on line 1 for the Name of entity/individual; a sole proprietor must enter their owner’s name here while entering the business/disregarded entity’s name on line 2.
- 3Check only one box on line 3a that represents the federal tax classification of the entity or individual whose name is entered on line 1.
- 4If you are filing for a single-member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one) in the TIN section.
- 5Do not send Form W-9 to the IRS; provide the completed form directly to the requester.
- 6If you are returning the form with “Applied For” written in Part I, recognize that the payee has 60 calendar days from the date of receipt to provide a Taxpayer Identification Number (TIN).
- 7Ensure all information is current by confirming the document's revision date reads March 2024.
- 8Sign and certify the form under penalties of perjury.
How to file this form
- 1Determine if the payee is a U.S. person or foreign entity; use Form W-8 or Form 8233 instead of Form W-9 if the payee is foreign.
- 2Complete lines 1 and 2 by entering the required names, noting that for disregarded entities, line 1 uses the owner’s name and line 2 uses the entity's name.
- 3Check the appropriate box on line 3a to certify the federal tax classification of the individual or entity.
- 4If applicable, complete line 3b if the flow-through entity has ownership interests in other flow-through entities.
- 5Provide the completed Form W-9 directly to the requester for their records and processing.
Known limitations
- 1The payee has 60 calendar days from the date of receipt of the 'Applied For' certificate to provide a TIN, or backup withholding must begin on payments (Instructions p.3).
- 2A paying agent must use Form 1042 to report tax withheld under chapter 3 on certain income of foreign persons, including nonresident aliens and foreign partnerships, rather than Form 945 (Instructions p.7).
- 3If the account is a grantor trust, the grantor must also provide a Form W-9 to the trustee (Form p.5).
- 4The IRS encourages the use of an SSN over an EIN when filing for an individual (Form p.5).
Field map
Compact field-by-field guide
Line 1
1 items
Name as shown on your income tax return. Must match IRS records exactly. Do not leave blank.
Line 2
1 items
Business name or 'doing business as' name if different from Line 1. Leave blank if same.
Line 3
1 items
Check ONE: Individual/sole proprietor, C Corporation, S Corporation, Partnership, Trust/estate, LLC, or Other.
Line 4
1 items
Most individuals leave blank. Corporations check for backup withholding and FATCA exemption codes if applicable.
Line 5-6
1 items
Number, street, apt/suite, city, state, ZIP. Used for requester to send Form 1099.
Line 7
1 items
Optional. The name and address of the person/entity requesting this W-9.
Part I
1 items
Enter SSN (individuals) or EIN (businesses). Must be correct — IRS penalties for incorrect TIN.
Part II
2 items
By signing, you certify your TIN is correct and you are not subject to backup withholding.
Date of signature (MM/DD/YYYY).
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of Form W-9 is dated March 2024. For the latest information regarding Form W-9 and its instructions, visit www.irs.gov/FormW9. Recent clarifications include guidance for disregarded entities: an LLC that is a disregarded entity must check the appropriate box for its owner's tax classification on line 3a; furthermore, additional guidance provides clarity when reporting information for disregarded entities by listing the owner’s name on line 1 and the disregarded entity’s name on line 2.
What changed or needs a fresh check
- Edition date — confirm the revision date reads March 2024.
- Mailing address — Not stated in the official source.
- Signature — A signature is required to certify claims and status.
- Instructions location — Confirm that www.irs.gov/FormW9 provides the latest information.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and signed Form W-9 (Form p.1).
- 2If using the 'Applied For' certificate, be aware that backup withholding may begin if the payee fails to provide the TIN within 60 calendar days (Instructions p.3).
- 3Payors who validate the TIN and name combinations before filing information returns are anticipated to receive fewer backup withholding notices (Instructions p.7).
- 4For more general guidance on backup withholding, review Pubs. 1281 and 515 (Instructions p.7).
Sources
- SRCForm W-9 is used to request a Taxpayer Identification Number and certify tax status for U.S. persons (Official title).
- SRCThe payee has 60 calendar days from the date of receipt of the 'Applied For' certificate to provide a TIN, or backup withholding must begin on payments (Instructions p.3).
- SRCFor a sole proprietor or disregarded entity, enter the owner’s name on line 1 and the business/disregarded entity’s name on line 2 (Form p.1).
- SRCDo not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title (Form p.5).
- SRCUse Form 1042 to report tax withheld under chapter 3 on certain income of foreign persons, including nonresident aliens and foreign partnerships, rather than Form 945 (Instructions p.7).
- SRCThe payee has 60 calendar days from the date you receive this certificate to provide a TIN (Instructions p.3).
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- If a payee fails to provide a TIN after receiving an 'Applied For' certificate, backup withholding must begin on payments (Instructions p.3).
Questions about IRS Form W-9
What is IRS Form W-9 used for?
This form tells the paying organization who you are for federal tax purposes. It allows you to confirm your legal name, business structure, and Taxpayer Identification Number (TIN). Providing this information helps the payer correctly report payments made to you to the IRS.
Who must file IRS Form W-9?
A U.S. person—which includes individuals, partnerships, corporations, associations, estates, or domestic trusts—must file Form W-9 when a withholding agent requires it.
What information does IRS Form W-9 require?
The form collects the entity’s name and business name, the federal tax classification of the filer (checked via line 3a), physical address, account numbers, and the Taxpayer Identification Number (TIN) in Part I.
When is IRS Form W-9 due?
For payments requiring an 'Applied For' certificate, the payee has 60 calendar days from the date they receive the form to provide a TIN.
Where do I file IRS Form W-9?
The filer must give the completed Form W-9 directly to the requester and should not send it to the IRS.
How do I complete IRS Form W-9?
Fill out the Name of Entity/Individual (line 1) and Business Name (line 2), ensuring that sole proprietors enter their name on line 1 and business name on line 2. Next, check the appropriate federal tax classification box on line 3a and provide the correct TIN in Part I before signing and dating the form.
What happens if IRS Form W-9 is filed incorrectly?
If the provided TIN does not match the name given on line 1, or if the required TIN is not supplied within 60 days, the paying entity may begin backup withholding on payments.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.