Form W-9
Gives a requester your TIN, tax classification, exemptions, address, and certification for information returns.
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About this form
- Issuer
- IRS
- Document type
- Agency form
- Region
- United States
- Source PDF language
- English
- Pages
- 6
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At a glance
Who fills it
- U.S. citizens, U.S. resident aliens, and other U.S. persons asked for a TIN
- U.S. partnerships, corporations, companies, associations, estates, and domestic trusts
- U.S. owners of disregarded entities, when the disregarded entity has a U.S. owner
Who asks for it
- A person or entity required to file an information return with the IRS
- A requester reporting income paid to you, real estate transactions, mortgage interest, canceled debt, or IRA contributions
- A withholding agent or payor that needs certification of U.S. status
Use a different form
- Foreign persons and foreign entities. They should give the requester the appropriate completed Form W-8 or Form 8233.
- A disregarded U.S. entity with a foreign owner. The appropriate Form W-8 is required instead.
- A qualified foreign pension fund treated as non-foreign for section 1445 withholding. Form W-8EXP or another certification of non-foreign status is used instead.
Before you start
- Your name as shown on your tax return or required federal tax documents
- Any business, trade, DBA, or disregarded entity name
- Your federal tax classification, such as individual, corporation, partnership, trust, estate, or LLC type
- Your taxpayer identification number (TIN), such as SSN, ITIN, ATIN, or EIN
- Any exempt payee code or FATCA reporting exemption code that applies
- Your mailing address for information returns
- Any account numbers requested by the requester
- Whether you have been notified that you are currently subject to backup withholding
How to fill it, line by line
- Line 1
Name
Enter the entity or individual name. This entry is required and should match the name on your tax return. A sole proprietor or disregarded entity enters the owner’s name here.
- Line 2
Business or disregarded entity name
Enter your business name, trade name, DBA name, or disregarded entity name if it is different from line 1.
- Line 3a
Federal tax classification
Check only one box for the person or entity named on line 1. An LLC that is not disregarded enters C, S, or P for its tax classification. A disregarded entity checks the owner’s tax classification instead.
- Line 3b
Foreign partners, owners, or beneficiaries
Check this box only when the listed entity is a partnership, trust, estate, or LLC taxed as a partnership, has foreign partners, owners, or beneficiaries, and gives this Form W-9 to a partnership, trust, or estate in which it has an ownership interest. This line was added in the March 2024 revision.
- Line 4
Exemptions
Enter an exempt payee code or FATCA reporting exemption code only if one applies. Exemption codes generally apply to certain entities, not individuals. The FATCA code applies to accounts maintained outside the United States.
- Line 5
Street address
Enter your number, street, and apartment or suite number. This is the address where the requester will mail information returns. If the address differs from the requester’s records, enter “NEW” at the top.
- Line 6
City, state, and ZIP code
Enter your city, state, and ZIP code.
- Line 7
Account numbers
List account numbers if the requester asks for them. This line is optional.
- Part I
Taxpayer Identification Number
Enter the TIN that matches the name on line 1 to avoid backup withholding. Individuals generally enter an SSN. Other entities generally enter an EIN.
- Part II
Certification and signature
By signing, you certify your TIN, backup withholding status, U.S. person status, and any FATCA exemption code. Cross out item 2 if you have been notified that you are currently subject to backup withholding because you failed to report all interest and dividends.
After you fill it
- Give the completed Form W-9 to the requester.
- Do not send Form W-9 to the IRS.
- Sign and date the certification when the payment type requires a signature.
- Provide a new Form W-9 if the name or TIN changes for the account.
- Provide updated information to anyone you told you were an exempt payee if you are no longer exempt and expect future reportable payments.
Watch out for
- Not giving the requester a TIN on Form W-9
Payments may be subject to 24% backup withholding.
- Giving a TIN that does not match the name on line 1
The mismatch can lead to backup withholding.
- Failing to furnish your correct TIN to a requester
You are subject to a $50 penalty for each failure unless it is due to reasonable cause and not willful neglect.
- Making a false statement with no reasonable basis that results in no backup withholding
You are subject to a $500 penalty.
- Not signing the certification for an interest, dividend, broker, or barter exchange account opened after 1983
Backup withholding will apply.
- Not completing line 3b when required
You may not receive information needed to file a correct information return or furnish a correct payee statement, and penalties may apply.
Questions about W-9
What is Form W-9 used for?
Form W-9 is used by a U.S. person to give a requester a correct TIN for information returns. Its official title is Request for Taxpayer Identification Number and Certification. Examples include income paid to you, real estate transactions, mortgage interest you paid, canceled debt, and IRA contributions.
Do I send Form W-9 to the IRS?
No. Give Form W-9 to the requester and do not send it to the IRS. The requester uses the information to file information returns with the IRS.
Who needs to fill out a W-9?
A U.S. person fills out Form W-9 when a requester needs a correct TIN. A U.S. person includes a U.S. citizen, U.S. resident alien, U.S. partnership, U.S. corporation, U.S. company, U.S. association, estate other than a foreign estate, or domestic trust.
What TIN do I put on Form W-9?
Enter the TIN that matches the name on line 1. Individuals generally enter an SSN. A resident alien without an SSN may enter an ITIN. Other entities generally enter an EIN. A sole proprietor with an EIN may enter either an SSN or EIN.
Can a foreign person use Form W-9?
No. A foreign person or foreign entity should give the requester the appropriate completed Form W-8 or Form 8233. Form W-9 is only for a U.S. person, including a resident alien.
What does line 3b on the March 2024 Form W-9 mean?
Line 3b is for certain flow-through entities with foreign partners, owners, or beneficiaries. Check it only if the conditions on that line apply, including giving the form to a partnership, trust, or estate in which you have an ownership interest.
What happens if I do not give a W-9?
You might be subject to backup withholding if you do not return Form W-9 to the requester with a TIN. Backup withholding applies to certain payments and is 24%.
Do I need to sign Form W-9?
You must sign for real estate transactions and for many interest, dividend, broker, and barter exchange accounts opened after 1983. For some other payments, you must give your correct TIN but may not have to sign unless you were notified that you previously gave an incorrect TIN.
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