Should I use my SSN or EIN on my W-9 as a freelancer?

As a sole proprietor freelancer, you can use either your SSN or an EIN. However, many freelancers prefer using an EIN for privacy reasons—it keeps your SSN off documents that clients may share. If you have a single-member LLC, you can use your SSN, your personal EIN, or an EIN obtained specifically for your LLC.

What tax classification should I choose on a W-9 for my single-member LLC?

For a single-member LLC that hasn't elected corporate tax treatment, check the 'Limited liability company' box and enter 'C' for C corporation, 'S' for S corporation, or 'P' for partnership based on your election. If you haven't made any election (most common), the IRS treats your single-member LLC as a 'disregarded entity,' and you should check 'Individual/sole proprietor or single-member LLC' instead.

Do I need to fill out a W-9 for every new client?

Yes, each client who will pay you $600 or more during the year will typically request a W-9. They need your taxpayer identification information to issue you a 1099 form at year end. Keep a completed W-9 template saved so you can quickly provide it to new clients.

What happens if I fill out my W-9 incorrectly?

If you provide incorrect information on a W-9, the IRS may flag a mismatch between the name/TIN on your 1099 and their records. This could lead to backup withholding (currently 24% of payments) being applied to your future payments from that client. You may also face penalties for providing false information.

Can I fill out a W-9 electronically?

Yes, you can fill out and sign a W-9 electronically. Many clients accept PDF versions with electronic signatures. Tools like MakePaystubPro's W-9 generator allow you to complete and download your W-9 instantly, ready to send to clients.

How long is a W-9 valid?

A W-9 doesn't technically expire—it remains valid until your information changes. However, some companies request updated W-9s periodically (often annually) as part of their compliance procedures. You should submit a new W-9 whenever your name, address, TIN, or tax classification changes.

What's the difference between W-9 and W-4?

A W-9 is for independent contractors and freelancers to provide their TIN to clients. A W-4 is for employees to tell their employer how much federal tax to withhold from their paycheck. If you're a freelancer, you'll fill out a W-9; if you're an employee, you'll fill out a W-4.

Do I need to include my LLC name on my W-9?

If your LLC has a different name than your legal name, enter your legal name on Line 1 and your LLC's business name on Line 2 (Business name/disregarded entity name). If you operate solely under your legal name, you can leave Line 2 blank.

How to Fill Out Form W-9 as a Freelancer or Single-Member LLC [2025]

What Is Form W-9 and Why Do Clients Ask for It?

If you're a freelancer, independent contractor, or single-member LLC owner, you'll frequently be asked to fill out IRS Form W-9. This form—officially called the "Request for Taxpayer Identification Number and Certification"—allows your clients to collect the information they need to report payments to the IRS.

When a client pays you $600 or more during the tax year, they're required to send you (and the IRS) a Form 1099-NEC. The W-9 provides them with your name and taxpayer identification number (TIN) to complete that 1099.

Important: Don't Skip or Delay

If you don't provide a W-9 when requested, your client may be required to withhold 24% of your payments for "backup withholding" and send it to the IRS. Always provide your W-9 promptly to avoid this automatic withholding.

Freelancer vs. Single-Member LLC: Key Differences

Before diving into the form, let's clarify an important distinction. How you fill out your W-9 depends on your business structure:

Sole Proprietor / Freelancer

You operate as an individual without forming a separate legal entity.

Use your legal name on Line 1
Check "Individual/sole proprietor"
Use SSN or personal EIN

Single-Member LLC

You formed an LLC but you're the only owner (member).

Use your legal name on Line 1
LLC name on Line 2 (if different)
Check "Individual/sole proprietor or single-member LLC"

Why This Matters

A single-member LLC is considered a "disregarded entity" by the IRS for tax purposes. This means the IRS treats it as if it doesn't exist separately from you—your business income flows directly to your personal tax return. That's why you check "Individual/sole proprietor or single-member LLC" and use your name (not just your LLC name) on Line 1.

Step-by-Step: Filling Out Your W-9

1Line 1: Name

Enter your name exactly as it appears on your tax return. This is critical—a mismatch between your W-9 name and your tax records will trigger IRS notices.

Freelancer: "Jane M. Smith"

Single-Member LLC Owner: "Jane M. Smith" (your name, not your LLC name)

2Line 2: Business Name (Optional)

If you operate under a business name that's different from your legal name, enter it here. This includes your LLC name or any "Doing Business As" (DBA) name.

Freelancer with DBA: "Smith Creative Services"

Single-Member LLC: "Smith Creative LLC"

No business name? Leave blank

3Line 3: Federal Tax Classification

This is where many freelancers get confused. Here's exactly what to check:

✓ Check this box:

"Individual/sole proprietor or single-member LLC"

This applies to both freelancers operating as sole proprietors AND single-member LLCs that haven't elected corporate tax treatment. The vast majority of freelancers and single-member LLC owners will check this box.

Exception: If your single-member LLC has elected to be taxed as a C-Corp or S-Corp, you would check "Limited liability company" and enter C or S in the tax classification box. This is uncommon for most freelancers.

4Line 4: Exemptions (Usually Skip)

Most freelancers and single-member LLC owners can skip this line entirely. Exemption codes apply to specific situations like certain corporations or tax-exempt organizations. If you're unsure, leave it blank—it won't affect your form.

5Lines 5-6: Address

Enter your street address, city, state, and ZIP code. Use the address where you want to receive tax documents (typically your home or business address).

Line 5: 123 Freelancer Lane, Suite 100

Line 6: Austin, TX 78701

6Line 7: Account Number(s) (Optional)

This is only used if your client specifically requests it to track multiple accounts. Most freelancers leave this blank.

7Part I: Taxpayer Identification Number (TIN)

Enter either your Social Security Number (SSN) or Employer Identification Number (EIN). Here's how to decide which to use:

Situation	Use This
Sole proprietor without employees	SSN (or EIN if you have one)
Single-member LLC (disregarded entity)	Owner's SSN or EIN
Want to protect your SSN privacy	Get an EIN (it's free!)

Privacy Tip

Many freelancers prefer using an EIN instead of their SSN for privacy. Your SSN appears on the W-9 you send to clients, and some may not handle it as securely as you'd like. You can apply for a free EIN at IRS.gov using Form SS-4.

8Part II: Certification (Sign & Date)

Sign and date the form. By signing, you're certifying that:

The TIN you provided is correct
You're not subject to backup withholding (unless you've been notified otherwise)
You're a U.S. citizen or resident alien
The FATCA code (if any) is correct

Skip the paperwork headache

Fill out your W-9 online. Takes about 2 minutes. Download the PDF immediately.

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Common W-9 Mistakes to Avoid

Mistake #1: Using LLC Name Only on Line 1

For single-member LLCs, your legal name must appear on Line 1. Put your LLC name on Line 2. The IRS matches the TIN to the name on Line 1—using only your LLC name will cause a mismatch.

Mistake #2: Checking "Limited liability company" for a Standard SMLLC

If your single-member LLC hasn't elected corporate tax treatment, you should check "Individual/sole proprietor or single-member LLC"—NOT the LLC box. The LLC box is for multi-member LLCs or those with corporate elections.

Mistake #3: Name Doesn't Match Tax Records

Your name on the W-9 must exactly match your tax return. If you got married and changed your name but haven't updated it with the Social Security Administration, use your old name until you update SSA records.