Free W-9 Template (W9 Form)

What a W-9 Is and Who Needs to Fill One Out

A W-9 is an IRS form titled Request for Taxpayer Identification Number and Certification. When a business pays a non-employee $600 or more in a calendar year, the IRS requires the business to report those payments on a 1099 form. To prepare the 1099, the business needs the payee's taxpayer identification number (TIN) and legal name, which they collect by asking the payee to complete a W-9.

The W-9 is never sent to the IRS directly. It goes from the payee to the business requesting it. The business then uses the information to prepare the 1099-NEC or 1099-MISC at year end.

• Freelancers and independent contractors being paid by a client
• Sole proprietors or LLCs receiving client payments of $600 or more per year
• Vendors providing services to businesses (accountants, consultants, designers, copywriters)
• Real estate agents receiving commissions from a brokerage
• Attorneys and law firms receiving legal fees
• Landlords receiving rent payments from a business tenant
• Anyone opening a bank account or investment account that requires a certified TIN

Key Fields on a W-9 Form

The W-9 has seven lines in the main body plus two numbered parts. Each field serves a specific IRS purpose. Filling them in incorrectly can delay payments or trigger backup withholding at a rate of 24 percent of future payments.

• Line 1 (Name): Your full legal name exactly as it appears on your federal income tax return, not a nickname or business alias
• Line 2 (Business name): A DBA (doing business as) name or disregarded entity name if different from your legal name on Line 1
• Line 3 (Federal tax classification): Check the box that matches your tax status: individual, sole proprietor, single-member LLC, C corp, S corp, partnership, or trust
• Line 4 (Exemption codes): Leave blank unless you are a corporation or other entity exempt from backup withholding or FATCA; most individuals leave this blank
• Lines 5 and 6 (Address): Your mailing address where the requester will send any 1099 forms
• Part I (TIN): Your Social Security Number (SSN) if you are an individual or sole proprietor, or your Employer Identification Number (EIN) if you are filing as a business entity
• Part II (Certification): Your signature and date, certifying that your TIN is correct and that you are not subject to backup withholding

How to Fill Out a W-9 Template Step by Step

Completing a W-9 takes about five minutes. The most common mistake is putting the wrong TIN or the wrong name in Line 1. Use the name exactly as it appears on your tax return.

1. Write your full legal name on Line 1 exactly as it appears on your most recent federal tax return. If you are a sole proprietor, this is your personal name, not your business name.
2. If you have a separate business name or DBA that is different from your legal name, enter it on Line 2. Single-member LLCs that have not elected corporate tax treatment list the owner's name on Line 1 and the LLC name on Line 2.
3. Check one box on Line 3 to indicate your federal tax classification. Most freelancers and sole proprietors check Individual/sole proprietor or single-member LLC.
4. Leave Line 4 blank unless you are a corporation or specific entity type that qualifies for a backup withholding exemption code.
5. Enter your mailing address on Lines 5 and 6. This is where the requester will send your 1099 form.
6. In Part I, enter your Social Security Number if you are an individual, or your EIN if you are filing as a corporation or partnership. Do not enter both.
7. Sign and date Part II. Your signature certifies that your TIN is correct, you are not subject to backup withholding, and you are a U.S. person. Return the completed form to the requester, not to the IRS.

W-9 Common Questions and Variations

The W-9 has a few variations in how it is used depending on the type of taxpayer filling it out. Understanding which TIN to use and how to handle single-member LLCs, partnerships, and corporations prevents the most common errors.

• Sole proprietors use their SSN even if they operate under a business name, unless they have an EIN and prefer to use it
• Single-member LLCs that have not elected to be taxed as a corporation enter the owner's SSN (or EIN) in Part I, not the LLC's EIN
• Multi-member LLCs are taxed as partnerships by default and use the partnership's EIN
• S corporations and C corporations enter the corporation's EIN, not any individual's SSN
• If you have applied for an EIN but have not received it yet, write 'Applied for' in the Part I TIN field and follow up with a completed form once the number arrives
• Foreign individuals and entities who are not U.S. persons do not complete a W-9; they use Form W-8BEN or W-8BEN-E instead

Backup Withholding and What Triggers It

Backup withholding requires a payer to withhold 24 percent of your payment and send it directly to the IRS if certain conditions apply. Knowing what triggers backup withholding helps you avoid it.

• You fail to provide a TIN to the payer when required
• The IRS notifies the payer that your TIN does not match their records
• You have been notified by the IRS that you are subject to backup withholding because you underreported interest or dividends in prior years
• You fail to certify in Part II that you are not subject to backup withholding
• Fixing backup withholding requires contacting the IRS, correcting your records, and obtaining a determination letter before the payer can stop withholding

Tax Disclaimer

This W-9 template is provided for general informational purposes only and does not constitute tax or legal advice. Tax rules, TIN requirements, and backup withholding rates can change. The IRS publishes the official W-9 form and instructions at irs.gov. For questions about your specific tax classification, TIN type, exemption codes, or backup withholding status, consult a licensed CPA, enrolled agent, or tax professional. GetTemplated is not a tax advisor, and use of this template does not create any advisory relationship.