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Internal Revenue Service (IRS) · United States (federal)

Form W-9: Request for Taxpayer Identification Number and Certification

Current revision: Rev. March 2024 (checked on irs.gov, Oct 15, 2026)

Fill in the IRS's current Form W-9 (Rev. March 2024), sign it and send it to the requester. Line-by-line help for 3a, 3b, exemptions and Part I.

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Form

W-9

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. March 2024

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form W-9 is for

Form W-9 is how a U.S. person gives their correct taxpayer identification number (SSN or EIN) to someone who must report payments to them on an information return such as Form 1099-NEC. Clients, banks, brokers and landlords' agents ask for it before they pay you. You give the completed form to the requester; it is never sent to the IRS.

Fill it here

From irs.gov to your filled copy

  1. 1

    Fetched from irs.gov

    The agency's own, current PDF — not a retyped copy.

  2. 2

    Opens in the editor

    Fillable fields work as they are; on a flat page you type with text boxes.

  3. 3

    Your filled copy

    Download, print, sign or send it — the original stays untouched.

Who files it

  • Freelancers and independent contractors before a client pays them
  • Sole proprietors, single-member LLCs, partnerships and corporations receiving reportable payments
  • Account holders opening bank or brokerage accounts that pay interest or dividends
  • Landlords and attorneys who receive rent or legal fees from a business
  • Partnerships, trusts and estates that must disclose foreign partners or owners on line 3b

What you need

  • Your legal name exactly as the IRS has it (for a sole proprietor, the owner's name)
  • Business or disregarded-entity name, if different
  • Your federal tax classification (and, for an LLC, whether it is taxed as C, S or P, or disregarded)
  • Your SSN or EIN, matching the name on line 1
  • Mailing address
  • Any exempt payee or FATCA exemption code (most individuals have none)

Line by line

How to fill out Form W-9

  1. 1

    Line 1 — Name

    Enter the name on your tax return. A sole proprietor or the owner of a disregarded LLC puts their own name here, not the business name.

  2. 2

    Line 2 — Business name

    Enter a trade name or disregarded-entity name only if it differs from line 1. Leave it blank otherwise.

  3. 3

    Line 3a — Tax classification

    Check one of the seven boxes. An LLC taxed as a corporation or partnership checks “LLC” and enters C, S or P. A disregarded LLC checks the box for its owner's classification instead.

  4. 4

    Line 3b — Foreign partners

    New in the March 2024 revision. Only a partnership, trust or estate (or LLC taxed as a partnership) giving the form to a flow-through entity it has an ownership interest in checks this box if it has foreign partners, owners or beneficiaries.

  5. 5

    Line 4 — Exemptions

    Most individuals and small businesses leave this blank. Exempt payee and FATCA codes apply to entities such as corporations, tax-exempt organizations and financial institutions; the codes are listed in the form's instructions.

  6. 6

    Lines 5–7 — Address and accounts

    Enter your mailing address. Line 7 is optional; use it if the requester wants account numbers listed.

  7. 7

    Part I — TIN

    Enter your SSN or your EIN, not both. A single-member LLC that is disregarded generally uses the owner's SSN or EIN, matching line 1.

  8. 8

    Part II — Sign and date

    Cross out item 2 only if the IRS has told you that you are currently subject to backup withholding. Then sign and date.

Where to send it

Give the completed form to the person or business that asked for it (often by their onboarding portal or a secure upload). Do not send Form W-9 to the IRS. The requester keeps it on file and uses your TIN on any Form 1099 they issue. Instructions: https://www.irs.gov/instructions/iw9.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form W-9: questions people ask

Do I mail Form W-9 to the IRS?

No. The form itself says “Give form to the requester. Do not send to the IRS.” The requester keeps it and uses it for information returns.

Which revision should I use?

The IRS's current revision is Rev. March 2024, which added line 3b. PDFBetter opens the PDF the IRS publishes at irs.gov, so you get the version the IRS currently posts rather than a copy we host.

Can I sign Form W-9 electronically?

Requesters may set up an electronic system that accepts e-signed Forms W-9 if it meets the IRS requirements in the Instructions for the Requester of Form W-9. Whether a signed PDF is accepted is up to the requester, so ask them.

Should I use my SSN or an EIN as a sole proprietor?

Either is allowed. If you have an EIN for the business, many contractors use it so they can avoid sharing their SSN. The number must match the name on line 1.

How do I send it safely?

Avoid plain email attachments for a form that contains your SSN. Use the requester's secure portal, or share it from PDFBetter with a password-protected link that expires.

What happens if I give the wrong TIN?

A name/TIN mismatch can lead the payer to start backup withholding on your payments and can trigger IRS notices. Check that line 1 and Part I match your IRS records.