Form W-9, line by line

Line 1 — Name of entity or individual

This line is required and must never be blank. Write the name that appears on the income tax return where the payments will be reported — for an individual, generally the name on your Form 1040.

If you married or changed your last name and haven't told the Social Security Administration yet, the instructions say to enter your first name, the last name on your Social Security card, and your new last name. That keeps the name matching SSA records until the change goes through. An ITIN holder writes the name exactly as on their Form W-7 application.

For a joint account, list first and then circle the name of the person whose number you give in Part I. Sole proprietors write their own name here, and so do owners of a single-member LLC that is disregarded for tax purposes. Corporations, partnerships and LLCs that aren't disregarded write the entity's name as shown on its tax return.

Line 2 — Business name or disregarded entity name

Your business, trade or “doing business as” name, or the name of a disregarded LLC — only if it differs from line 1. If you freelance under your own name, leave it blank.

Line 3a — Federal tax classification

Tick one of seven boxes: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other. The box describes how the person on line 1 is taxed, not what kind of work they do.

The “LLC” box is only for LLCs that are not disregarded, and it needs a letter in the space next to it: C, S or P. A single-member LLC with no corporate election ticks its owner's box instead — usually Individual/sole proprietor. If you're unsure which applies to you, the free line 3a picker on this site asks a few questions and shows the box.

Line 3b — Foreign partners, owners or beneficiaries

New on the March 2024 form. It concerns only a partnership, trust or estate — or an LLC taxed as a partnership — that gives the W-9 to another partnership, trust or estate in which it owns an interest. That entity ticks 3b if it has any foreign partners, owners or beneficiaries, directly or indirectly. Everyone else leaves it blank.

Line 4 — Exemptions

Two codes, both usually blank. The exempt payee code is for payees that are exempt from backup withholding: 1 for organizations exempt under section 501(a) and IRAs, 2 for the U.S. government, 3 for states and local governments, 4 for foreign governments, 5 for corporations, 6 to 12 for financial businesses such as securities dealers, REITs, banks and nominees, and 13 for certain charitable trusts. Individuals, including sole proprietors, generally aren't exempt.

Even an exempt payee isn't exempt from every payment. Corporations, for instance, still face backup withholding on attorneys' fees, on medical and health care payments reported on Form 1099-MISC, and on payment card and third-party network payments.

The FATCA exemption code (letters A to M) only applies to accounts that a financial institution maintains outside the United States. For a client, a U.S. bank or a U.S. brokerage account, leave it blank; a requester can also mark it “Not Applicable” on the form.

Lines 5 and 6 — Address

The address where the requester should mail your information returns, such as a Form 1099-NEC: number, street and apartment or suite on line 5, then city, state and ZIP code on line 6. If it differs from the address the requester already has, write “NEW” at the top. The instructions warn that the old address may still be used until the requester updates its records.

Requester's name and address, and line 7

The box to the right of lines 5 and 6 is optional and for the requester's details; you can leave it for them or fill it in to keep track of who has your form. Line 7 is also optional: use it for an account, vendor or invoice number the requester gave you.

Part I — Taxpayer identification number

Enter one number in the matching boxes. Individuals use their SSN, or their ITIN in the SSN boxes if they aren't eligible for an SSN. A sole proprietor with an EIN may give either the SSN or the EIN. A disregarded single-member LLC gives its owner's number; corporations, partnerships and LLCs taxed as either give the entity's EIN.

No number yet? Apply for one, write “Applied For” in Part I, and sign and date the form. For interest and dividend accounts you generally get 60 days to supply the number before backup withholding begins. For other payments, such as fees for services, there's no grace period: the requester can withhold from payments until you provide the number.

Part II — Certification and signature

Signing certifies four things under penalties of perjury: the number is correct, you aren't subject to backup withholding, you're a U.S. person, and any FATCA code is correct. Cross out item 2 if the IRS has notified you that you're currently subject to backup withholding because you underreported interest or dividends. For real estate transactions, item 2 doesn't apply.

The IRS requires the signature for interest, dividend, broker and barter exchange accounts opened after 1983 and for real estate transactions. For most other payments — rents, royalties, fees for services, payment card and third-party network payments — it asks only for the correct number, unless you've been notified that you gave a wrong one. The requester can still ask you to sign it, so check what they expect.

Who signs: for a joint account, only the person whose number is in Part I. For a disregarded entity, the person named on line 1. For a company or organization, someone authorized to sign for it.

Sources

• IRS — Form W-9 (Rev. March 2024), General and Specific Instructions
• IRS — Instructions for the Requester of Form W-9 (Rev. March 2024)
• IRS — About Form W-9
• IRS — Single member limited liability companies