What is a W-9?
Key takeaways
- Form W-9 has not changed since its March 2024 revision. For 2026, a client files Form 1099-NEC only once it pays you $2,000 or more, up from $600, and the same threshold applies to backup withholding when your W-9 is missing.1
- A freelancer, contractor, sole proprietor, or LLC owner gives a W-9 to any business that pays them outside payroll. The W-9 goes to that business, not to the IRS.
- A W-9 means no one withholds tax from what you're paid, so you'll owe income tax and self-employment tax of 15.3% on 92.35% of your profit yourself. The Solvent self-employment tax calculator shows how much self-employment tax you'll owe.
In this article
- What is a W-9 form?
- What's on the W-9 form?
- Who needs to fill out a W-9?
- 3 differences between a W-9 and a 1099
- What changed for W-9s in 2026?
- How to fill out a W-9 in 5 steps
- What happens if you don't send a W-9?
- How W-9 income is taxed
- How to estimate quarterly taxes on your W-9 income
- Frequently asked questions about W-9 forms
Key takeaways
- Form W-9 has not changed since its March 2024 revision. For 2026, a client files Form 1099-NEC only once it pays you $2,000 or more, up from $600, and the same threshold applies to backup withholding when your W-9 is missing.1
- A freelancer, contractor, sole proprietor, or LLC owner gives a W-9 to any business that pays them outside payroll. The W-9 goes to that business, not to the IRS.
- A W-9 means no one withholds tax from what you're paid, so you'll owe income tax and self-employment tax of 15.3% on 92.35% of your profit yourself. The Solvent self-employment tax calculator shows how much self-employment tax you'll owe.
A W-9 is the IRS form you fill out to give a business your name, tax classification, and taxpayer identification number, so it can report what it pays you. You return it to the business, which keeps it on file and never sends it to the IRS. This guide covers what's on the form, who fills it out, how it differs from a 1099, what changed for 2026, and how to complete it.
What is a W-9 form?
A W-9 form, officially Form W-9, Request for Taxpayer Identification Number and Certification, is the IRS form you use to give your correct taxpayer identification number to a business that has to file an information return about you.2
The payer puts the name and TIN from your W-9 on the Form 1099 it files after the year ends. The IRS lists other uses too, including real estate transactions, mortgage interest you paid, cancellation of debt, and IRA contributions, so a bank or brokerage may also ask for one.
You give the form to the person or business that asked for it, and you do not file it with the IRS. By signing, you certify under penalties of perjury that your TIN is correct, that you are not subject to backup withholding, that you are a US person, and that any FATCA code you entered is correct.
The current form is the March 2024 revision, and Step 1 below says where to get it.
What's on the W-9 form?
The W-9 form asks for your name, tax classification, exemption codes, and address, then has a Part I for your taxpayer identification number and a Part II for your signature.3
| Line | What you enter | Who fills it in |
|---|---|---|
| Line 1 | The name on your tax return. For a single-member LLC, the owner's name | Everyone |
| Line 2 | Business name, trade name, DBA, or the single-member LLC's name | Only if different from line 1 |
| Line 3a | One federal tax classification box. A single-member LLC checks its owner's classification; any other LLC checks LLC and writes C, S, or P | Everyone |
| Line 3b | Whether the partnership, trust, or estate has foreign partners, owners, or beneficiaries | Only flow-through entities giving the form to a flow-through entity they own part of |
| Exemptions | Exempt payee code and FATCA exemption code | Mostly corporations and financial institutions; most freelancers leave it blank |
| Address | Street address, city, state, and ZIP code | Everyone |
| Part I | Your SSN, ITIN, or EIN | Everyone |
| Part II | Signature and date, certifying the form under penalties of perjury | Everyone; see Step 5 |
Who needs to fill out a W-9?
You need to fill out a W-9 when a business or financial institution asks for one because it may have to report a payment to you, most often because you work for it as an independent contractor.
Why is someone asking me for a W-9?
Someone is asking you for a W-9 because they may have to report what they pay you to the IRS, and they need your name and taxpayer ID to do it. The IRS tells businesses that the "first step" after deciding someone is an independent contractor is to have them complete a W-9.4 So clients ask before the first payment, not at year end.
Banks, brokerages, and real estate closings ask for the same reason, because interest, dividends, and sale proceeds are reported too. Before you send one, confirm the request came from the client and not from an email you didn't expect.
Does a W-9 mean I am self-employed?
A W-9 does not by itself mean you are self-employed. The form only gives a payer your taxpayer ID, and how the work is controlled decides whether you are a contractor or an employee. If a client asks for a W-9 instead of a W-4, the client is treating you as a contractor. Expect no withholding and a 1099 if the client pays you $2,000 or more.
If a company that controls your hours and methods asks you for a W-9, it may be misclassifying you. The 1099 vs W-2 guide explains how the IRS decides which one you are.
Who fills out a W-9 and who fills out a different form
US freelancers, contractors, sole proprietors, LLCs, and corporations fill out a W-9 when asked, while employees and foreign persons fill out a different form.
| You are | Fill out a W-9? | Notes |
|---|---|---|
| Freelancer, contractor, or gig worker with no entity | Yes | Use your own name; SSN or EIN in Part I |
| Owner of a single-member LLC | Yes | Owner's name on line 1, the LLC's name on line 2 |
| Multi-member LLC or partnership | Yes | Check LLC and write P, or check partnership |
| Corporation or S corporation | Yes | Most enter an exempt payee code |
| Employee | No | Your employer uses Form W-4 for withholding and sends you a W-2. See 1099 vs W-2 |
| Foreign person or foreign business | No | Use the right Form W-8 |
3 differences between a W-9 and a 1099
The 3 differences between a W-9 and a 1099 are who fills out the form, whether the form goes to the IRS, and when the form is completed. You fill out a W-9 at the start of the work so a client can file a 1099 about you after the year ends.
| Difference | Form W-9 | Form 1099-NEC |
|---|---|---|
| Who fills it out | You, the person being paid | The client that paid you |
| Whether it goes to the IRS | No. The client keeps it on file | Yes. The client files it and sends you a copy |
| When it happens | Before the first payment | By January 31 after the year ends, once the client paid you $2,000 or more in 2026 |
A client that paid you less than $2,000 sends no 1099, so add up your own invoices and deposits for Schedule C instead of waiting for the forms.
What changed for W-9s in 2026?
Nothing changed on the W-9 form for 2026. The 1099 reporting threshold rose from $600 to $2,000, and the same $2,000 threshold applies to backup withholding.
| Item | 2025 | 2026 | Source |
|---|---|---|---|
| Current Form W-9 revision | March 2024 | March 2024 | About Form W-9 ("Recent developments: None at this time," checked October 10, 2026) |
| Form 1099-NEC reporting threshold | $600 | $2,000, may be inflation-adjusted from 2027 | Instructions for Forms 1099-MISC and 1099-NEC (12/2026) |
| Backup withholding on those payments | Applies from $600 | Applies from $2,000 | Same, What's New; Instructions for the Requester of Form W-9 (03/2024) |
| Backup withholding rate | 24% | 24% | Instructions for the Requester of Form W-9 (03/2024) |
A client may still ask for a W-9 before it knows what it will pay you, so send it. The threshold decides whether the client files a 1099, not whether it can ask.
How to fill out a W-9 in 5 steps
You can fill out a W-9 in 5 steps, and most freelancers finish it in a few minutes. Any US person can fill out their own W-9, with no preparer and no IRS account.
Step 1: Get the current form from the IRS
Get the current form free from IRS.gov, where the W-9 PDF is fillable, so you can type into it and save it. Check that it reads "Rev. March 2024." A client may send its own substitute W-9, which the IRS allows if its content is substantially similar to the official form and it keeps the same certifications.
Step 2: Enter your name and business name
Enter your name on line 1 exactly as it appears on your tax return, and a business name on line 2 only if you have one. For a single-member LLC, the owner's name goes on line 1 and the LLC's name on line 2.
Step 3: Check your federal tax classification
Check one federal tax classification box on line 3a: individual or sole proprietor for most freelancers. A single-member LLC checks the box for its owner, and an LLC taxed as a partnership or corporation checks LLC and writes P, C, or S. Leave line 3b blank unless you are a flow-through entity with foreign owners.
Step 4: Enter your taxpayer identification number
Enter your taxpayer identification number in Part I: your Social Security number, or an EIN if you have one. A sole proprietor can use either, and a single-member LLC uses the owner's SSN or EIN. An EIN keeps your SSN out of every client's files. Our guide on how to get an EIN covers the free IRS application.
Write "Applied For" only if you are waiting on a TIN. For contract pay, the client then has to backup withhold right away, as the next section explains.
Step 5: Sign, date, and send it securely
Sign and date Part II, then send the W-9 to the client through a secure portal or e-signature system, not a plain email. Keep a copy. If your name, TIN, or tax classification changes, send the client a new W-9.
What happens if you don't send a W-9?
If you don't send a W-9, the client has to withhold 24% of each reportable payment and send it to the IRS. That 24% is backup withholding, the tax a payer must hold back when you haven't given it a correct TIN.
For contract pay there is no grace period. The requester instructions say nonemployee compensation "is subject to backup withholding immediately," even when you've written "Applied For." The 60-day wait applies only to interest and dividends.
The withheld amount is not lost. It shows on your 1099, and you claim it as federal income tax withheld on your return for that year. To stop backup withholding, give the payer a correct W-9.
How W-9 income is taxed
W-9 income is taxed like any self-employment income. No one withholds from it, so you report the income on Schedule C and pay income tax and self-employment tax yourself. The income creates the tax, not the form, and you owe tax on contract pay whether or not a 1099 arrives.
Self-employment tax applies to 92.35% of net profit at 15.3% once net earnings reach $400.5 On $10,000 of net profit, that is $10,000 × 92.35% × 15.3%, or about $1,413 of self-employment tax. The Schedule C guide covers where the income goes on your return.
Solvent self-employment tax calculator
Calculate your self-employment tax
How to estimate quarterly taxes on your W-9 income
To estimate quarterly taxes on your W-9 income, project the year's profit from what clients have paid you so far and pay a share each quarter, so you'll owe less when you file. The IRS expects estimated payments if you'll owe $1,000 or more after withholding. The Solvent quarterly tax estimator turns year-to-date profit into a quarterly payment.
Frequently asked questions about W-9 forms
Can a client ask for a W-9 if it paid you less than $2,000?
Yes, a client can ask for a W-9 if it paid you less than $2,000. Most clients ask before the first payment, when they don't know the year's total. The $2,000 threshold decides whether the client files a 1099 and whether backup withholding applies, not whether it can collect your taxpayer ID.
Is it safe to email a W-9?
Emailing a W-9 is not safe as a plain attachment, because the form carries your Social Security number or EIN and ordinary email is not encrypted. Use the client's secure upload portal or e-signature system, which the IRS lets requesters set up, or send a password-protected file and give the password separately.
How long does a business keep a W-9?
A business keeps a W-9 for 4 years. The IRS tells businesses to keep a contractor's W-9 on file that long in case the worker or the IRS has questions. The business never sends the form to the IRS. Keep your own copy for as long as you work with that client.
About the author
Nicolas Straut
Personal and business finance writer, former Forbes contributor
Nicolas Straut writes about self-employment and quarterly tax, LLC formation and costs, and tax software for Solvent. He has written about money for about ten years, including for the fintech companies NorthOne and Fundera. He files his own taxes as a freelancer. He isn't a CPA or an enrolled agent (EA).
More articles by Nicolas Straut →Sources
- https://www.irs.gov/instructions/i1099mec
- https://www.irs.gov/forms-pubs/about-form-w-9 · https://www.irs.gov/pub/irs-pdf/fw9.pdf
- https://www.irs.gov/instructions/iw9
- https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding · https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors
- https://www.irs.gov/taxtopics/tc554
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