What is a W-9 form and when do you need one?
A plain-English explanation of IRS Form W-9 — what it is, who fills it out, who requests it, and when it's required.
Direct answer
A W-9 is an IRS form that collects your name, business name, and taxpayer identification number (SSN or EIN) so the person or company paying you can report that income to the IRS. You fill it out and give it to whoever is paying you — you don't file it with the IRS yourself.
Simple explanation
When a business pays a contractor, freelancer, or vendor $600 or more in a year, it's required to report that payment to the IRS using Form 1099. To file the 1099, they need your tax information — that's what the W-9 collects. As a self-employed person, you'll be asked for a W-9 regularly.
How it works in practice
- 1
A client or company asks you to fill out a W-9
This happens before or shortly after you start doing paid work for them. It's a standard request and a sign they intend to report your payment correctly.
- 2
You fill in your legal name, business name, and TIN
For most self-employed individuals: your legal name, business name (if different), and either your SSN or EIN. Using an EIN instead of your SSN protects your personal information.
- 3
You give the completed W-9 back to the requester
You do not send it to the IRS. The requester keeps it on file and uses the information to prepare your 1099 at year-end.
- 4
You receive a 1099 if payments exceeded $600
In January of the following year, any company that paid you $600+ will send you (and the IRS) a Form 1099-NEC or 1099-MISC. You use this when filing your annual tax return.
Summary
- •A W-9 collects your tax ID so payers can file a 1099 reporting your income.
- •You fill it out and give it to the payer — you don't send it to the IRS.
- •Use your EIN instead of your SSN on W-9s to protect your personal info.
- •Required when a business plans to pay you $600+ in a calendar year.