W-9 Form Instructions — Fill Out Your Form Correctly
Learn how to fill out every field of the IRS W-9 form. Line-by-line instructions, common mistakes to avoid, and helpful tips for freelancers and contractors.
W-9 Form Overview
Understand what the W-9 is and why you need to fill it out
Form W-9 (Request for Taxpayer Identification Number and Certification) is an IRS form used to collect your taxpayer information. Businesses need this to report payments they make to you.
When you receive $600 or more from a business as a non-employee, they must report that income to the IRS using your TIN from the W-9.
- • Freelancers and independent contractors
- • Self-employed individuals
- • Vendors selling goods/services to businesses
- • Real estate agents and brokers
- • Landlords receiving rental income
- • Anyone opening bank or investment accounts
- • Attorneys (for legal fees)
Line-by-Line W-9 Instructions
How to fill out each field of the W-9 form correctly
1Line 1: Name
Enter your legal name exactly as it appears on your tax return.
Examples:
- • Individual: "John Michael Smith"
- • Sole proprietor: "Jane Doe" (your personal name, not business name)
- • Single-member LLC (disregarded): Owner's name
Don't enter your business name here — that goes on Line 2.
2Line 2: Business Name (Optional)
Enter your business name, trade name, DBA name, or disregarded entity name if different from Line 1.
Examples:
- • "Smith Consulting LLC"
- • "Jane's Web Design" (DBA name)
- • Leave blank if you operate under your personal name
3Line 3: Federal Tax Classification
Check the box that describes your entity type for federal tax purposes.
Individual/Sole Proprietor or Single-member LLC
Choose if you're self-employed, a freelancer, or own a single-member LLC that's "disregarded" for tax purposes (meaning you report income on your personal tax return).
C Corporation
Standard corporation that pays corporate income tax. The company files its own tax return.
S Corporation
Corporation that elected S-corp status. Income passes through to shareholders' personal returns.
Partnership
Business with two or more owners who share profits and losses on their personal tax returns.
Trust/Estate
Legal entities that hold assets. Trusts and estates have their own tax treatment.
Limited Liability Company (LLC)
If you're an LLC, you must also indicate your tax classification: C (C corporation), S (S corporation), or P (partnership). Single-member LLCs are usually "disregarded" and should check the first box instead.
4Line 4: Exemptions (Optional)
Most individuals leave this blank. Only certain entities are exempt from backup withholding or FATCA reporting.
If you're unsure whether you're exempt, leave these fields blank. Exempt payee codes apply to specific entity types like tax-exempt organizations, government agencies, and certain corporations.
5-6Lines 5 & 6: Address
Enter your address where you want tax-related mail sent.
Line 5: Street address, apartment/suite number
Example: "123 Main Street, Suite 456"
Line 6: City, state, and ZIP code
Example: "New York, NY 10001"
TINPart I: Taxpayer Identification Number
Enter your Social Security Number (SSN) or Employer Identification Number (EIN).
Social Security Number (SSN)
Use if you're an individual, sole proprietor, or single-member LLC. Format: XXX-XX-XXXX
Employer Identification Number (EIN)
Use if you're a business entity (corporation, partnership, multi-member LLC). Format: XX-XXXXXXX
Enter only ONE number — either SSN or EIN, not both.
💡 Protect your SSN — get an EIN instead
Many freelancers and sole proprietors prefer using an EIN on W-9 forms to keep their Social Security Number private.Apply for an EIN — it's free from the IRS.
✓Part II: Certification
Sign and date the form to certify that the information is correct.
By signing, you certify that: (1) The TIN you provided is correct. (2) You're not subject to backup withholding (or you are and are noting it). (3) You're a U.S. person. (4) Any FATCA exemption codes are correct. Most individuals can sign without concerns.
Common W-9 Mistakes to Avoid
Don't make these errors that can delay your payments or cause tax problems
Using business name on Line 1
Line 1 is for your legal name (as on your tax return). Put business names on Line 2.
Wrong tax classification
Single-member LLCs should typically check "Individual/Sole Proprietor," not "LLC."
Providing both SSN and EIN
Enter only one TIN. Sole proprietors use SSN; businesses use EIN.
Forgetting to sign
An unsigned W-9 is invalid. Always sign and date Part II (Certification).
Using old form versions
Always use the current W-9 (Rev. March 2024). Old versions may be rejected.
Illegible handwriting
If information can't be read, it may cause delays. Use our online tool for typed entries.
W-9 Instructions FAQs
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