A Form W‑9, officially titled Request for Taxpayer Identification Number and Certification, is a form used by businesses to collect taxpayer information from independent contractors, freelancers, or vendors.
The form provides the information needed to properly report payments made for services.
The program does not require the W-9 form.
Key Points
- 📤 Not sent to the IRS
- The W‑9 is kept by the business requesting it
- 🔢 Provides the Taxpayer Identification Number (TIN)
- Usually a Social Security Number (SSN) or an Employer Identification Number (EIN)
- 🧾 Used to prepare Form 1099‑NEC
- Reports non‑employee compensation
👥 Who Uses Form W‑9?
🏢 Businesses
- Request a W‑9 from individuals or entities they pay $600 or more during the year for services (not wages)
- Use the information to issue Form 1099‑NEC
💼 Independent Contractors & Freelancers
- Complete and return the W‑9 to the business
- Do not submit the form to the IRS
🔄 How Form W‑9 Fits Into Tax Reporting
- 📝 Contractor completes Form W‑9
- 🏢 Business keeps the W‑9 on file
- 📄 Business issues Form 1099‑NEC by January 31 of the following year
- 📊 Contractor reports the income on their tax return
⚠️ Important Notes
- 💰 Taxes are not withheld from payments made to contractors unless backup withholding applies
- 🔐 Because the form includes sensitive information, it should be shared securely
➡️ Key distinction:
W‑4 = employees | W‑9 = independent contractors