How to fill out a W-9, one line at a time

Before you start: confirm W-9 is the right form

W-9 is generally the form for a U.S. person. That includes U.S. citizens and resident aliens, as well as certain entities. Living outside the United States does not, by itself, make someone a W-8 contractor. A U.S. citizen working abroad generally still provides W-9.

Have your tax-return name, mailing address, federal tax classification, and taxpayer identification number (TIN) ready. A TIN may be an SSN, EIN, or another applicable number. Use the number required for the name and classification on this form, rather than whichever number is easiest to find.

Lines 1–3: get the name and classification right

Line 1 identifies the taxpayer. An individual normally enters their individual name. A sole proprietor or owner of a disregarded entity generally enters the owner’s name on line 1 and the business or disregarded entity’s name on line 2. Putting only a trading name on line 1 can create a mismatch with the TIN.

Line 3a asks for federal tax classification. Having “LLC” in a company name does not settle the answer: a disregarded LLC generally follows its owner’s classification, while an LLC taxed as a corporation or partnership uses the applicable classification. The form’s instructions explain the distinction.

Line 3b applies to certain flow-through entities providing this form to another flow-through entity in which they have an ownership interest. It is not a box every contractor needs to check. Read its conditions if that ownership situation applies.

Lines 4–7: exemptions, address, and references

Do not add an exemption code just because you operate a business. The exempt payee and FATCA reporting exemption fields apply to specified situations in the instructions; most individual contractors leave them blank.

Use the address where you should receive information returns. If you recently moved, tell the requester as well as updating the form so their vendor record stays consistent. Account numbers are optional references when the requester needs to connect a W-9 to particular accounts.

Part I and Part II: TIN and certification

Enter the TIN that belongs with the taxpayer identified on line 1. For a disregarded entity, check the owner-specific instructions before using the entity’s EIN. Compare every digit against your records; a correct-looking nine-digit number can still belong to the wrong taxpayer.

Read the certification before signing. Signature requirements depend on the type of payment and circumstances; it is not accurate to say every contractor W-9 must always be signed under tax law. A requester may use a signed collection workflow. If the backup-withholding statement is not true for you, follow the IRS instructions for modifying the certification.

Check it once, then send it to the requester

Before submitting, confirm who asked for the form and use their intended collection channel. A W-9 contains sensitive tax information, so avoid placing your TIN in the body of an ordinary reminder email. Keep a copy of the version you supplied and note which business received it.

• Line 1 and the TIN identify the same taxpayer.
• The tax classification reflects your actual federal treatment.
• The mailing address is current and exemption codes are justified.
• You have read the certification and completed any required signature.
• You are returning the form to the business that requested it.