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Key takeaways
- Form W-9 is the IRS Request for Taxpayer Identification Number and Certification, used by US persons to give their TIN to a business that will pay them.
- The payer keeps it. It is not sent to the IRS.
- The payer uses it to prepare information returns such as the 1099-NEC.
- If a payee does not provide a valid TIN, backup withholding of 24 percent may apply.
Free PDF and Excel: Vendor tax form collection checklist and register. Get it below
What a W-9 is
Form W-9 is an IRS form on which a US person gives a payer their name, tax classification and taxpayer identification number, and certifies that the number is correct.
The payer is called the requester. The person filling it in is a US person, which includes citizens, residents and domestic entities. Foreign persons give a W-8 form instead. See W-8BEN and W-8BEN-E.
A company onboards a freelance copywriter. Its vendor setup form requires a W-9. The copywriter completes it with her name, her business structure as a sole proprietor and her TIN, and signs.
In January the accounts team uses the W-9 details to prepare a 1099-NEC without chasing her.
What the form asks
| Field | What goes in it | Why it matters |
|---|---|---|
| Name | The name as shown on the person's tax return. | Matching with the IRS. |
| Business name | Trade or disregarded entity name, if different. | Identifies the business. |
| Federal tax classification | Individual, C corporation, S corporation, partnership, LLC and so on. | Decides if a 1099 is needed. |
| Exemptions | Exempt payee code and FATCA code, if any. | Reporting exemptions. |
| Address | Mailing address. | Where to send forms. |
| Taxpayer identification number | SSN or EIN. | Required for reporting. |
| Certification and signature | Statement under penalties of perjury. | Makes the form valid. |
Free PDF and Excel
Vendor tax form collection checklist and register
A checklist for collecting W-9 and W-8 forms from vendors and a register to track what is on file.
- Collection checklist
- W-9 or W-8 chooser
- Backup withholding notes
- Excel vendor tax register
How to collect and check
- Ask before the first payment, in the vendor setup.
- Use the current IRS version. Download it from the IRS site.
- Collect it securely. It holds a TIN, so avoid plain email.
- Check that name and TIN look complete and that the form is signed.
- Use the IRS TIN matching service if you are eligible and file many returns.
- Re-collect when the details change.
Without one
If a payee does not provide a TIN or the IRS notifies you that it is incorrect, you may need to withhold 24 percent of payments and send it to the IRS. This is called backup withholding.
- Collected before first payment.
- Stored securely and access is limited.
- Foreign vendors use W-8 forms.
- Checked for completeness.
- Used when preparing year-end forms.
Last checked: 19 October 2026. Based on the IRS description of Form W-9. Check the IRS site for the current revision and instructions.
Frequently asked questions
What is a W-9 form?
An IRS form on which a US person gives a payer their name, tax classification and TIN.
Who needs to fill out a W-9?
US persons who receive payments that may be reportable, such as independent contractors.
Does the W-9 go to the IRS?
No. The payer keeps it and uses it to prepare returns.
What is the difference between W-9 and W-8BEN?
W-9 is for US persons. W-8BEN is for foreign individuals.
What if a vendor refuses to provide a W-9?
You may have to apply backup withholding of 24 percent.