If you have ever been paid as a contractor, opened an investment account or sold on a platform, someone has probably asked you for a Form W-9. It is a short form, but filling it in wrongly or ignoring it can mean 24% of your payment goes to the IRS before you see it.
This guide explains what the form is, who has to fill it in, what you certify by signing, how backup withholding and the penalties work, and how a W-9 differs from a W-8, a W-4 and a 1099. It follows the IRS form (Rev. March 2024) and IRS guidance for payers.
The IRS titles it "Request for Taxpayer Identification Number (TIN) and Certification". An individual or entity (the requester) who is required to file an information return with the IRS gives you the form because they must obtain your correct TIN, which may be your Social Security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN) or employer identification number (EIN). Examples of the information returns it supports include Form 1099-NEC (nonemployee compensation), Form 1099-K and Form 1098-T. Give the form to the requester. Do not send it to the IRS.
Use Form W-9 only if you are a U.S. person (including a resident alien).
Version note: the current form is Rev. March 2024. The IRS has posted an early-release draft of a Rev. June 2026 version marked "DRAFT -- DO NOT FILE"; it adds a certification line for U.S. digital asset brokers. Use the final version from the IRS once it is released.
| You are a U.S. person if you are | Use |
|---|---|
| An individual who is a U.S. citizen or U.S. resident alien | Form W-9 |
| A partnership, corporation, company or association created or organized in the United States or under U.S. law | Form W-9 |
| An estate (other than a foreign estate) or a domestic trust | Form W-9 |
| A nonresident alien or a foreign entity | The appropriate Form W-8 or Form 8233 instead |
Line 1 asks for the name of the entity or individual, and an entry is required. The TIN you provide must match the name given on line 1. For individuals this is generally your SSN. By signing the filled-out form you certify that the TIN you are giving is correct (or that you are waiting for a number to be issued), and the other certifications the form lists, including that you are not subject to backup withholding. Read the form's own instructions for the line-by-line detail, including how sole proprietors and disregarded entities fill in lines 1 and 2.
If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. The payer must withhold and pay to the IRS 24% of certain payments, including nonemployee pay, when a U.S. person has not provided a TIN in the manner required. The IRS says the payer must withhold at a flat 24% rate when you do not give the payer your TIN in the required manner. The same IRS topic page lists other triggers: the IRS notifies the payer that the TIN you gave is incorrect, the IRS notifies the payer to start withholding on interest or dividends, or you fail to certify that you are not subject to backup withholding for underreporting of interest and dividends.
| Worked example | Amount |
|---|---|
| Payment to a contractor who never returned a W-9 | $5,000 |
| Backup withholding at 24% | $1,200 |
| Amount the contractor actually receives | $3,800 |
The $1,200 withheld goes to the IRS, and the IRS says to report it as federal income tax withheld on your income tax return.
If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless it is due to reasonable cause and not to willful neglect. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.
| Form | What it is | Who gives it |
|---|---|---|
| W-9 | Request for Taxpayer Identification Number (TIN) and Certification: gives a payer your TIN | U.S. persons, to a payer |
| W-8 (or 8233) | Certification of foreign status for foreign persons | Nonresident aliens and foreign entities, to a payer |
| W-4 | Employee's Withholding Certificate: for employees, to set income tax withholding | Employees, to their employer |
| 1099-NEC | An information return the payer files to report what it paid you | The payer files it; you receive a copy |
A W-9 is not a 1099. The W-9 collects your TIN; the payer then uses it to prepare returns such as the 1099-NEC. Our 1099 reporting threshold guide covers when a 1099-NEC is required, and the 1099 vs W-2 comparison explains the difference between contractors and employees.
The IRS says that for an independent contractor you should have the worker complete Form W-9 and keep it in your files for four years for future reference in case of any questions from the worker or the IRS. If a contractor does not provide a TIN, withhold 24% of reportable nonemployee compensation and see the IRS page on forms and associated taxes for independent contractors.
IRS Form W-9, IRS Topic no. 307, Backup withholding and IRS: Forms and associated taxes for independent contractors.