Form W-9, line by line
Every line of the current Form W-9 (Rev. March 2024) explained in plain English — what to write, what to leave blank, and the mistakes that get forms sent back. Check your number with the tool above, then sign the form without uploading it.
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Check your SSN or EIN before you sign
A wrong digit in Part I is the most common W-9 mistake. This checks the number's format against IRS and SSA rules — on this device only, nothing is sent or saved.
Type the 9 digits; dashes are optional.
A format check can't confirm the number is yours or matches IRS records — only that it could be a real number.
Filling in a W-9
Most freelancers only need lines 1, 3a, 5, 6, Part I and Part II.
- 1
Fill in who you are
Lines 1–3a: your name, business name if any, and tax classification.
- 2
Add your number
Part I: your SSN, ITIN or EIN — check it with the tool above.
- 3
Sign and send securely
Part II: sign and date, then send it only to the business that asked for it.
Mistakes that get W-9s sent back
Name doesn't match the number
Line 1 must match the name the IRS has for the TIN in Part I.
LLC's EIN for a single-member LLC
A disregarded single-member LLC uses the owner's name on line 1 and the owner's SSN or EIN.
Missing classification
Tick exactly one box on line 3a.
Line 1 — Name
Enter your name exactly as it appears on your income tax return. Sole proprietors and single-member LLCs that are disregarded for tax purposes put the owner's name here, not the business name. Line 1 must never be blank.
Line 2 — Business name
Your business, trade or 'doing business as' name, or the name of a disregarded entity — only if it's different from line 1. Individuals without a business name leave it blank.
Line 3a — Federal tax classification
Tick one box: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC, or other. If you tick LLC, write its tax classification in the space: C, S or P. A single-member LLC that's disregarded ticks the box for its owner instead (usually individual/sole proprietor).
Line 3b — Foreign partners, owners or beneficiaries
New on the March 2024 form. Only partnerships, trusts, estates (and LLCs taxed as partnerships) that give the form to a partnership, trust or estate they have an interest in need to consider it: tick it if you have any foreign partners, owners or beneficiaries. Most freelancers leave it blank.
Line 4 — Exemptions
Exempt payee and FATCA codes apply to certain entities such as corporations, tax-exempt organisations and financial institutions. Individuals and sole proprietors normally leave both blank.
Lines 5 and 6 — Address
Where the requester should send your information return (such as Form 1099-NEC). Use your mailing address, including apartment or suite number.
Line 7 — Account numbers
Optional. Use it if the requester gave you an account or vendor number to reference.
Part I — Taxpayer identification number
Enter one number, not both. Individuals use their SSN (or ITIN if they don't have one). Sole proprietors may use their SSN or their business EIN. Corporations, partnerships and multi-member LLCs use their EIN. The name on line 1 and this number must match IRS records, or the requester may have to start backup withholding.
Part II — Certification and signature
By signing you certify that the number is correct, whether you're subject to backup withholding, that you're a US person, and the FATCA code if any. Cross out item 2 if the IRS told you you're currently subject to backup withholding for under-reported interest or dividends.
Strictly, the IRS requires the signature for interest, dividend, broker and real estate accounts; for many other payments — such as fees for services — only if you were previously told your number was wrong. In practice almost every business asks for a signed and dated form, so sign it.
W-9 questions
Do I send the W-9 to the IRS?+
No. It goes to the business that asked for it; they use it to prepare your 1099.
SSN or EIN as a sole proprietor?+
Either works. Many freelancers get a free EIN from the IRS so they don't hand out their SSN.
Is it safe to email a W-9?+
Email isn't encrypted end to end. Use the requester's secure portal if they have one, and never send a W-9 to someone you don't do business with.
What does it cost?+
Free to try. Downloading your signed PDF costs €2.99 a month or €24.99 a year, and you can cancel anytime.