TL;DR

A W-9 is how you give your tax ID to a client so they can issue your 1099 at year-end. Fill it out at the start of any contractor relationship — it's a routine step that takes two minutes and prevents payment delays.

Key Points

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Clients are legally required to request a W-9 before making payments that may exceed $600 in a year

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A W-9 contains your name, business name (if applicable), TIN (Social Security Number or EIN), and address

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W-9s are not submitted to the IRS — the client retains it and uses the TIN to file your 1099 at year-end

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If you form a separate business entity (LLC, S corp), use that entity's EIN on your W-9 rather than your SSN

When and Why Clients Request W-9s

Businesses that engage independent contractors must collect a W-9 from anyone they expect to pay $600 or more in a year¹. The IRS requires this because clients use the taxpayer identification number (TIN) on the W-9 to file the contractor's 1099 Form accurately. Without a valid W-9, the client may be required to withhold 24% of payments as 'backup withholding' and remit it to the IRS. Providing your W-9 promptly when requested ensures your payments aren't delayed or reduced by backup withholding. Keep a completed copy on file to send to new clients quickly.

What Goes on a W-9

Form W-9 asks for: your full legal name, business name if you operate under a different name (DBA), federal tax classification (individual, LLC, S corp, etc.), your address, and your TIN — either your Social Security Number or an Employer Identification Number (EIN). If you operate as a Sole Proprietor with no separate business entity, use your SSN. If you've formed an LLC or corporation, use that entity's EIN. Using an EIN is generally preferable for privacy — it prevents you from handing your SSN to every client you work with. Obtain a free EIN from the IRS in minutes at IRS.gov if you don't have one.

Sending Your W-9

Once a client requests your W-9, download the current version from IRS.gov, fill it out, sign it, and email it back. Because the W-9 contains your TIN, treat it with care — send it as a password-protected PDF or over a secure channel if possible, rather than in the body of an email. You don't need to file the W-9 with the IRS; it stays with the client as their record to support the 1099 they'll file at year-end. If any of your information changes (name, address, EIN), send your clients an updated W-9 so their records remain accurate for future 1099 filings.

References

IRS — About Form W-9, Request for Taxpayer Identification Number ↗

irs.gov

IRS — Self-Employment Tax (Social Security and Medicare Taxes) ↗

irs.gov

Last updated: June 9, 2026

Related Terms

1099 Form

A series of IRS tax forms used to report income received from sources other than an employer, including freelance payments, contractor fees, and other non-wage income.

Independent Contractor

A self-employed individual or business that provides services to clients under a contract, without being classified as an employee of the engaging organization.

Sole Proprietor

An individual who owns and operates an unincorporated business personally, bearing full personal liability for all business debts and obligations.

Self-Employment Tax

A US federal tax consisting of Social Security and Medicare contributions that self-employed individuals must pay, covering both the employee and employer portions typically split in traditional employment.

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