What is Form W-9?
Form W-9 is the IRS form you complete to give your correct Taxpayer Identification Number to someone who must file an information return with the IRS, for example a company paying you as an independent contractor. It is a request for taxpayer identification, not a tax return, and it is not filed with the IRS.
Who requests and who completes it
The IRS says the person required to file an information return asks for the form, and you supply your TIN. Typical situations include income paid to you, real estate transactions, mortgage interest, canceled debt and IRA contributions. The requester keeps the form and uses it to prepare forms such as the 1099.
W-9 versus W-4
A W-4 is for employees, so payroll withholds income tax. A W-9 is for contractors and other payees, and no tax is withheld from the form itself. Misclassification questions are covered in the independent contractor entry.
Example
A freelancer is hired by a company and is asked to return a W-9 before the first invoice is paid. The company uses it at year end to prepare her 1099.
Related terms and guides
Sources
- IRS, About Form W-9, https://www.irs.gov/forms-pubs/about-form-w-9, accessed 31 October 2026
This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.