How to Fill Out a W-9 Form (Step-by-Step for Contractors)
A W-9 (Request for Taxpayer Identification Number and Certification) is the short IRS form a business asks a contractor or vendor to complete so it can report what it paid them on a 1099 at year end. If you do freelance or contract work in the US, you will fill one out often.
This guide walks through the W-9 line by line, explains who has to provide one, and shows the safe way to send it — plus how a business can request and collect W-9s without chasing paper.
What a W-9 is for
A W-9 does not go to the IRS. The payer keeps it on file and uses the information to prepare a Form 1099-NEC (or 1099-MISC) reporting what they paid you. You provide it once, before or shortly after you start being paid.
Any US person or business paid $600 or more in a year for services as a non-employee is typically asked for a W-9 so the payer can meet its 1099 reporting duty.
Filling it out line by line
The form is one page. Complete each part carefully:
- Line 1 — your legal name (as it appears on your tax return).
- Line 2 — a business or "doing business as" name, if different.
- Line 3 — your federal tax classification: individual/sole proprietor, single-member LLC, partnership, C or S corporation.
- Lines 5-6 — your mailing address.
- Part I — your Taxpayer Identification Number: your SSN (individuals) or EIN (businesses). Enter one, not both.
- Part II — sign and date to certify the information is correct and that you are not subject to backup withholding.
Send it securely, and keep a copy
A W-9 contains your SSN or EIN, so never email it as a plain attachment. Use an encrypted upload, a secure portal, or a hosted form where the taxpayer number is masked and stored safely.
Keep a copy of every W-9 you send or collect. Businesses should gather a contractor's W-9 before the first payment — it is far easier than tracking someone down in January when 1099s are due.
Frequently asked questions
Who has to fill out a W-9?
US independent contractors, freelancers, vendors and other non-employees who are paid for services provide a W-9 to each business that pays them, so the payer can issue a 1099.
Do I use my SSN or EIN on a W-9?
Enter one Taxpayer Identification Number. Sole proprietors can use their SSN or an EIN; businesses use their EIN. Using an EIN keeps your SSN off the form.
Is a W-9 sent to the IRS?
No. The business that requested it keeps the W-9 on file and uses it to prepare your 1099. The W-9 itself is not filed with the IRS.
How do I request a W-9 from a contractor?
Send a W-9 request before their first payment. PaperKit's W-9 tool lets a contractor complete their tax info and e-sign on a hosted page while keeping their TIN private, and gives you a clean summary PDF.