All guides

How to fill out a W-9 form, line by line

Published November 4, 2026 by Jason Nel

Form W-9, Request for Taxpayer Identification Number and Certification, is the form a business asks you to complete before it pays you as a freelancer, contractor or landlord. It gives the payer your correct name and taxpayer identification number (TIN) so it can report what it paid you to the IRS. It is a short form, but a wrong box or a mistyped number can delay payment or trigger backup withholding, so it pays to fill it in carefully.

Who sends the form to whom

You fill in the W-9 and give it to the person or company that asked for it. You do not send it to the IRS. The payer keeps it on file and uses it to prepare information returns such as Form 1099-NEC. Because it contains your taxpayer ID, send it only through a channel you trust, and avoid ordinary email attachments if you can.

Line by line

  1. Line 1, Name. Enter the name shown on your income tax return. If you are a sole proprietor, this is your own name, not the business name. For a single-member LLC treated as a disregarded entity, it is the owner's name.
  2. Line 2, Business name. Only if you have a business name, trade name, DBA or a disregarded entity name that differs from line 1. Otherwise leave it blank.
  3. Line 3a, Federal tax classification. Tick exactly one box: individual or sole proprietor, C corporation, S corporation, partnership, trust or estate, LLC, or other. If you tick LLC, also enter the tax classification letter (C, S or P) for how the LLC is taxed. A single-member LLC that is disregarded usually ticks the individual or sole proprietor box instead.
  4. Line 3b, Foreign partners. Newer versions of the form add a checkbox for partnerships, trusts and estates that have foreign partners, owners or beneficiaries. Most people leave it blank.
  5. Line 4, Exemptions. Most individuals and sole proprietors leave this blank. It is for certain exempt payees and for accounts exempt from FATCA reporting, and the codes are listed in the instructions that come with the form.
  6. Lines 5 and 6, Address. The street address, city, state and ZIP code where the payer should send your tax documents.
  7. Line 7, Account numbers. Optional. The requester may use it to list their own account number for you.

Part I: your taxpayer identification number

Enter either a Social Security number (SSN) or an Employer Identification Number (EIN), not both. Individuals and sole proprietors normally use their SSN, although a sole proprietor who has an EIN may use that instead. Corporations, partnerships and most other entities use an EIN. Check the digits twice: a number that does not match the name on line 1 is the most common reason the IRS sends the payer a notice.

Part II: certification and signature

Sign and date the form. By signing you certify, under penalties of perjury, that the number is correct, that you are not subject to backup withholding (or have been told you are no longer), and that you are a U.S. person. An unsigned W-9 is usually returned to you. If you are completing the PDF on screen, download it and add your signature with Sign PDF.

W-9 example: a sample filled out

Here is how a W-9 might look for a fictional freelance designer, Alex Morgan, who works as a sole proprietor under the name “Morgan Design Studio”. The values are made up; use your own details.

  • Line 1: Alex Morgan. The name on the tax return, not the studio name.
  • Line 2: Morgan Design Studio. The trade name goes here, not on line 1.
  • Line 3a: “Individual/sole proprietor or single-member LLC” ticked, and nothing else.
  • Line 4: blank, because Alex is not an exempt payee.
  • Lines 5 and 6: 120 Example Street, Springfield, IL 62701.
  • Part I: Alex’s Social Security number in the SSN boxes, and the EIN boxes left empty.
  • Part II: signature and today’s date.

The most common reason a W-9 is sent back is a mismatch between line 1 and the taxpayer ID, so line 1 holds the person’s own name and the business name sits on line 2.

Common mistakes

  • Putting a business name on line 1 for a sole proprietor, so the name no longer matches the SSN.
  • Ticking more than one classification box.
  • Entering both an SSN and an EIN.
  • Forgetting to sign and date.
  • Using an old copy. The W-9 form page opens the official blank PDF ready to fill in.

Filling it in on screen

Open the W-9 form, click each field and type. The form is filled in your browser and nothing is uploaded, which matters for a document that holds your taxpayer ID. When you are done, download the PDF, sign it, and send it to the requester. Run the signed copy through Flatten PDF if you want the answers locked in so they can’t be edited by accident. If you want to protect the file before emailing it, add a password and share the password separately.

Frequently asked questions

Do I need to fill in a W-9 every year?

Usually not. A payer keeps it on file until something changes, such as your name, address, tax classification or TIN. Some companies ask for a fresh one each year as routine, which is their choice rather than an IRS rule.

What if I do not give the payer a W-9?

The payer may be required to withhold tax from your payments at the backup withholding rate, and may refuse to pay you until it has the form.

I am not a U.S. person. Should I use a W-9?

No. The W-9 is for U.S. persons. Non-U.S. persons generally use a Form W-8 instead, such as the W-8BEN for individuals.

This guide is general information, not tax advice. For your own situation, check the official instructions for Form W-9 or ask a tax professional.