The W-9 Form, officially titled “Request for Taxpayer Identification Number and Certification,” is an IRS document used by businesses and other entities to collect the Taxpayer Identification Number (TIN) and certification of U.S. persons (including residents and businesses). It’s primarily used to gather information required for reporting payments made to independent contractors, freelancers, vendors, or other non-employees on tax forms such as the 1099-NEC or 1099-MISC.
The form includes fields for the recipient’s name, business name (if applicable), federal tax classification, address, and TIN. It also contains a certification section where the individual or entity confirms the accuracy of the information provided and certifies that they are not subject to backup withholding unless otherwise indicated.
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Key Facts
- Information Collection: Used to request and provide a taxpayer’s name, TIN (usually a Social Security Number or Employer Identification Number), and certification that the information is correct.
- For U.S. Persons Only: Applicable to U.S. citizens and resident aliens, not foreign individuals or businesses (who would use Form W-8 instead).
- Not Submitted to IRS: The form is given to the requesting party (like a business) and not sent directly to the IRS by the person completing it.
- Used for 1099 Reporting: Essential for reporting payments to non-employees (for example, independent contractors) who earn $600 or more in a calendar year.
- Backup Withholding: If the correct TIN is not provided, the payer may be required to withhold a percentage of payments as backup withholding and send it to the IRS.
1. Who is required to fill out a W-9 form?
Any U.S. person or business entity that receives payment as a contractor, freelancer, or vendor and is not classified as an employee.
2. Is the W-9 form sent to the IRS?
No. It is provided to the payer (for example, the company or client) for their records and used when preparing IRS forms like the 1099-NEC.
3. What happens if I don’t complete a W-9?
The payer may withhold a percentage of your payments (backup withholding) and remit it to the IRS.
4. What’s the difference between a W-9 and a W-4?
A W-4 is completed by employees to determine tax withholding on wages, while a W-9 is for non-employees to provide identifying information for tax reporting.
5. How often should I submit a new W-9 form?
Only when your information changes - such as your name, business name, address, or Taxpayer Identification Number.
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