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IRS Form W-9: Line-by-Line Guide for Requesters and Payees

Form W-9 gives a requester the payee’s correct name and taxpayer identification number for information reporting. The payee sends the completed W-9 to the requester—not to the IRS—and certifies the TIN, backup-withholding status, and FATCA information when applicable.

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Who uses IRS Form W-9?

  • U.S. persons asked by a payer, financial institution, marketplace, landlord, or client for a taxpayer identification number.
  • Businesses onboarding independent contractors, vendors, interest recipients, or other reportable payees.
  • Disregarded entities and owners determining which legal name and tax classification belong on the form.

What to prepare before you start

Build the evidence set first. It is faster and safer than guessing through the PDF and repairing contradictions later.

  1. 01

    Confirm that the payee is a U.S. person; foreign persons generally use the appropriate W-8 series or other form.

  2. 02

    Use the legal name shown on the relevant federal tax return.

  3. 03

    Determine how a disregarded entity should report the owner and business name.

  4. 04

    Select only the federal tax classification that matches the named person.

  5. 05

    Locate the correct SSN, EIN, or other TIN and protect it during transmission.

  6. 06

    Read any requester-specific account-number or exemption instructions.

Section-by-section field guide

Form sectionWhat to enter and verify
Line 1 — legal nameEnter the name of the person or entity whose TIN and federal tax classification are being certified.
Line 2 — business/disregarded nameEnter a different business, trade, or disregarded-entity name only when applicable.
Line 3 — federal tax classificationChoose the classification of the person named on line 1 and complete the newer foreign-owner/partner question when it applies.
Line 4 — exemptionsEnter exempt payee or FATCA codes only when the payee qualifies; most individuals leave these blank.
Lines 5–7 — address and requesterUse the address where requester correspondence should go and add account numbers only if useful.
Part I — TINEnter the SSN or EIN that corresponds to the line 1 name under the IRS matching rules.
Part II — certificationRead each certification statement, apply any instructed strikeout, and sign/date when certification is required.

A reliable completion workflow

  1. 1

    Verify that W-9 is the correct form for the payee.

  2. 2

    Resolve the legal-name, entity, and tax-classification relationship.

  3. 3

    Enter the address, optional requester information, and account references.

  4. 4

    Add the TIN and compare it to the tax record for the line 1 name.

  5. 5

    Review backup-withholding and FATCA certification language.

  6. 6

    Sign when required and deliver the form securely to the requester, not the IRS.

  7. 7

    Store the W-9 with tightly limited access and track when a refreshed form is needed.

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Common mistakes to avoid

  • Sending the completed W-9 to the IRS instead of the requester.
  • Putting the disregarded entity name on line 1 when the owner’s name belongs there.
  • Selecting an LLC box without adding the required tax classification.
  • Using an EIN or SSN that does not match the line 1 name.
  • Entering exemption codes without qualifying.
  • Sending a visible TIN through ordinary email or a public upload link.
  • Using W-9 for a foreign person who should provide a W-8 series form.

PDF technology note

The current W-9 is a conventional 27-field AcroForm. Its small field count makes filling easy; determining the correct legal name, classification, TIN, and certification is the higher-risk work.

Privacy and security

A W-9 contains a Social Security number or EIN and is a frequent identity-theft target. Prefer an encrypted portal or other secure delivery method and restrict stored copies to staff who need tax reporting access.

Frequently asked questions

Do I send Form W-9 to the IRS?

No. Give it to the person or business that requested it. The requester retains it for information reporting and backup-withholding compliance.

What name goes on line 1?

Use the name shown on the federal tax return of the person whose TIN is entered. Disregarded entities generally need special owner/name treatment described in the instructions.

Does an LLC check the LLC box?

Not automatically. The selection follows the federal tax classification of the person named on line 1. Read the current line 3 instructions for disregarded entities and LLCs.

Must every W-9 be signed?

Signature requirements depend on the purpose and certification. A requester may need a signed form, especially to establish that the payee is not subject to backup withholding.

What should a foreign contractor use?

A foreign person generally should not provide Form W-9. The correct form may be W-8BEN, W-8BEN-E, another W-8 series form, or Form 8233 depending on the facts.

Official sources and research method

We reviewed the official agency landing page, downloaded form structure, visible pages, instructions, and the official materials below. This is an independent preparation guide, not legal, tax, customs, or licensing advice.

Research and editorial review: Clerks AI Research Team · Last reviewed 2026-07-26