A W-9 is a tax form that tells someone paying you who you are for tax reporting
A W-9 is a one-page IRS form titled "Request for Taxpayer Identification Number and Certification." When someone pays you money — a contractor, a gig platform, a small business, a nonprofit — they use your W-9 to report that payment to the IRS. The form gives them your name, address, and tax ID number (usually your Social Security number). You fill it out once, hand it over, and they keep it on file.
The person or business asking for your W-9 is not trying to withhold taxes from your pay. They are collecting information so they can send the IRS a 1099 form at the end of the year that says "we paid this person this much money." The IRS then matches that 1099 to your tax return to make sure you reported the income.
You will encounter W-9 requests most often if you work as a freelancer, contractor, consultant, or gig worker — anyone who is not a regular employee on a payroll. Nonprofits, churches, and other organizations also ask for W-9s when they pay people for services.
Key Takeaways
- A W-9 gives the payer your name, address, and tax ID so they can report what they paid you to the IRS on a 1099 form.
- You fill out a W-9 once per payer and they keep it; you do not send it to the IRS yourself.
- Contractors, freelancers, gig workers, and anyone paid outside a regular payroll will be asked for a W-9 at some point.
- Refusing to provide a W-9 when asked is legal, but the payer may stop working with you or withhold 24 percent of your pay instead.
What information goes on a W-9
The W-9 asks for basic identifying information. You will need to provide your full name, home address, and tax ID number. For most people, the tax ID is your Social Security number. If you have an Employer Identification Number (EIN) — which you get if you have registered a business — you can use that instead.
The form also asks you to check a box for your entity type: sole proprietor, partnership, corporation, or other. Most people check "sole proprietor" because they work for themselves as individuals. You also certify that the tax ID you provided is correct and that you are not subject to backup withholding (a penalty situation the IRS uses in certain cases).
The W-9 does not ask for your income, hours worked, or what you did. It is purely identification and certification. You can download the current W-9 from the IRS website (irs.gov, form W-9) or the payer may provide you with a blank copy.
Who asks for a W-9 and why
Anyone who pays you outside a regular employee payroll can ask for a W-9. This includes freelance platforms (Upwork, Fiverr), gig economy apps (DoorDash, Instacart), small businesses that hire contractors, nonprofits paying consultants, and individuals paying you for services. They are required by IRS rules to collect this information before they pay you if they expect to pay you $600 or more in a calendar year.
Some payers ask for a W-9 even if they do not expect to reach $600 — they may do it as a standard practice or to be safe. Others only ask once the threshold approaches. Either way, the reason is the same: they need your information to file a 1099-NEC or 1099-MISC form with the IRS at year-end.
The payer keeps your W-9 on file. They do not send it to the IRS. Instead, they use the information to generate their own 1099 form, which they send to both you and the IRS. You should receive a copy of the 1099 by January 31 of the following year.
What happens if you do not provide a W-9
You are not legally required to fill out a W-9. It is a request, not a demand. However, there are practical consequences. If you refuse, the payer may decide not to work with you. Some payers will not hire contractors who will not provide a W-9 because they cannot report the payment properly.
If a payer cannot get a W-9 from you and they still pay you, they may apply backup withholding. This means they withhold 24 percent of each payment and send it to the IRS. You get the money back when you file your tax return, but it creates a cash flow problem — you receive less upfront. Backup withholding is uncommon but it is the IRS's tool for situations where a payer cannot verify your tax ID.
The safest approach is to provide a W-9 when asked. It protects both you and the payer and keeps the payment process straightforward.
How to fill out and submit a W-9
Get a blank W-9 from the IRS website or from the payer. Fill in your name, current address, and tax ID number (Social Security number or EIN). Check the box for your entity type — almost always "sole proprietor" if you are self-employed. Sign and date the form.
Some payers ask you to print, sign, and mail or scan the form back to them. Others use online portals where you enter the information directly into their system instead of filling out a paper form. A few may accept a digital signature. Ask the payer how they want you to submit it.
Once you submit it, you are done. You do not need to keep a copy for yourself, though it does not hurt to do so. The payer keeps the original on file. If you work with the same payer for multiple years, you usually only fill out a W-9 once unless they ask you to update it.
W-9 versus W-4 and other tax forms
A W-9 and a W-4 serve different purposes and go to different people. A W-4 is what you fill out when you become a regular employee — it tells your employer how much tax to withhold from your paycheck. A W-9 is what you fill out when you are paid as a contractor or self-employed person — it tells the payer who you are so they can report the payment to the IRS.
You may also encounter a W-8BEN if you are not a U.S. citizen or resident alien. This form certifies your foreign status for tax purposes. A 1099-NEC or 1099-MISC is what the payer sends to you and the IRS after the year ends — it reports how much they paid you. You do not fill out a 1099; the payer does.
If you are an employee, you get a W-4 and later a W-2 (which reports your wages and withholding). If you are a contractor, you provide a W-9 and later receive a 1099. The W-9 is the starting point; the 1099 is the record.
Frequently Asked Questions
Can I refuse to give a W-9?
Yes, you can refuse. But the payer may stop working with you or apply backup withholding (24 percent of each payment). Most contractors provide a W-9 because refusing creates friction and reduces upfront pay.
Do I send my W-9 to the IRS?
No. You give your W-9 to the person or business paying you. They keep it on file and use it to create a 1099 form, which they send to the IRS and to you. The IRS never sees your W-9.
What if I do not have a Social Security number?
If you are not a U.S. citizen or resident alien, you may have an Individual Taxpayer Identification Number (ITIN) instead. You can use that on the W-9. If you have neither, you cannot legally work as a contractor in the United States.
Can I use the same W-9 for multiple payers?
Yes. You fill out a separate W-9 for each payer, but the information is the same. Each payer keeps their own copy on file. You do not need a different W-9 for each one.
What if the information on my W-9 changes?
If you move, change your name, or get an EIN, you should provide an updated W-9 to any active payers. Some payers ask you to update it annually; others only when something changes. Ask your payer what their policy is.