Form W-9 for US freelancers: Request for Taxpayer Identification Number

Before a client pays you as an independent contractor, they usually ask you to fill in Form W-9 so they have your correct name and taxpayer identification number (TIN) for a Form 1099-NEC. Here's who fills it (you, the payee) versus who requests it, how to complete the lines for a sole proprietor, SSN versus EIN, what you send the client, and what backup withholding is at a high level.

Checked against IRS pages, the Instructions for the Requester of Form W-9, and the Form W-9 PDF on 2026-10-13. The form still online then was Rev. March 2024. Not written by a tax professional.

The short answer

• Form W-9 (Request for Taxpayer Identification Number and Certification) is how you give your correct TIN to someone who has to file an information return about payments to you (About Form W-9).
• You fill it; the client keeps it. The form says to give it to the requester and not send it to the IRS (Form W-9 (Rev. March 2024)).
• Sole proprietor: your individual name (as on Form 1040) on line 1, business/DBA name on line 2 if different; check Individual/sole proprietor on line 3a; enter your SSN, or your EIN if you have one (Form W-9, Specific Instructions).
• For nonemployee compensation, you must give your correct TIN; you generally do not have to sign the certification unless you were told you previously gave an incorrect TIN (Form W-9, Other payments).
• Backup withholding can apply at 24% if you don't furnish a correct TIN (or in other cases the IRS pages list). Give the payer your correct name and TIN to stop it (Backup withholding; Topic 307).

1. Who fills Form W-9 vs who requests it

Use Form W-9 to provide your correct TIN to the person who is required to file an information return with the IRS — for example, income paid to you (About Form W-9).

• You (the payee / freelancer) complete and sign when required, then give the form to the client. You are documenting that you are a U.S. person and stating your correct name and TIN (Form W-9 (Rev. March 2024)).
• The client (the requester / payer) asks for the W-9 so they can put the right name and TIN on Form 1099-NEC (and keep a record). The IRS tells payers who hire independent contractors to have the contractor complete Form W-9 first and keep it for 4 years (Forms and associated taxes for independent contractors).
• U.S. persons only. Form W-9 is for U.S. persons (including resident aliens). A foreign person generally gives the requester a Form W-8 or Form 8233 instead (Form W-9, Foreign person).

The Instructions for the Requester of Form W-9 are written for the payer's side. Our free Form 1099-NEC guide covers when a client should send you a 1099-NEC after they have your W-9.

2. How to fill it (name, classification, address, TIN, certification)

The March 2024 Form W-9 is organised as (Form W-9 (Rev. March 2024)):

• Line 1 — Name: an entry is required. For a sole proprietor or disregarded entity, enter the owner's name on line 1 (as shown on your Form 1040 for a sole prop), and the business/disregarded entity's name on line 2.
• Line 2 — Business name: business, trade, or "doing business as" (DBA) name if different from line 1.
• Line 3a — Federal tax classification: check only one box for the person whose name is on line 1. The boxes on the form are:
  • Individual/sole proprietor
  • C corporation
  • S corporation
  • Partnership
  • Trust/estate
  • LLC — and enter C, S, or P for the LLC's tax classification unless it is a disregarded entity (a disregarded entity checks the owner's box instead)
• Line 3b: only in certain partnership / trust / estate / LLC-as-partnership situations with foreign partners, owners, or beneficiaries — most freelancers leave this alone.
• Line 4 — Exemptions: codes for certain entities, not individuals; most freelancers leave blank.
• Lines 5–6 — Address: number, street, apt.; city, state, ZIP.
• Line 7 — Account number(s): optional.
• Part I — TIN: Social security number or Employer identification number (see SSN vs EIN). The TIN must match the name on line 1 to avoid backup withholding.
• Part II — Certification: under penalties of perjury you certify (among other things) that the number is your correct TIN, you are not subject to backup withholding for the reasons listed (or you cross out item 2 if you are), and you are a U.S. person. See the signature rule for "other payments" below.

"Other payments" (including payments to a nonemployee for services): you must give your correct TIN, but you do not have to sign the certification unless you have been notified that you previously gave an incorrect TIN (Form W-9, Other payments). Many clients still ask you to sign; following their process is fine as long as the form is accurate.

3. SSN vs EIN for sole proprietors

• Individuals: the TIN is generally your social security number (SSN) (Form W-9, Part I; Taxpayer identification numbers (TIN)).
• Sole proprietor with an EIN: you may enter either your SSN or your EIN (Form W-9, Part I).
• Single-member LLC disregarded as separate from its owner: enter the owner's SSN (or EIN, if the owner has one). If the LLC is classified as a corporation or partnership, enter the entity's EIN (Form W-9, Part I).
• Don't have a number yet? Apply for one and write "Applied For" in the TIN space. For interest and dividend payments (and certain readily tradable instruments) there is generally a 60-day period before backup withholding. The 60-day rule does not apply to other types of payments — you will be subject to backup withholding on those until you provide your TIN (Form W-9, How to get a TIN).
• You can apply for an EIN free online from the IRS (Apply for an EIN online). Beware of sites that charge for an EIN.

4. What you give the client

• Give the completed Form W-9 (or an acceptable substitute the client provides) to the requester. Do not send it to the IRS (Form W-9 (Rev. March 2024)).
• Send it the way you'd send any document with your SSN or EIN on it: carefully, and only to a client you're actually working with. Prefer a secure channel the client specifies; don't paste your full TIN into a casual email thread if you can avoid it.
• You generally don't need to attach bank details, a voided check, a passport, or a copy of your return — the W-9 asks for name, address, classification, TIN and (when required) certification. Extra identity documents are the client's own onboarding, not Form W-9.
• Keep a copy of what you sent (and the date) with your business records.

5. Backup withholding (overview)

Backup withholding is when the payer must withhold tax from certain payments that aren't otherwise subject to withholding. The current rate is 24% (Backup withholding; Topic 307; Form W-9 (Rev. March 2024)).

• It can apply to commissions, fees, or other payments for work you do as an independent contractor (Form 1099-NEC), among other 1099 payments (Backup withholding).
• Common triggers for freelancers: you don't furnish your TIN in the required manner, or the IRS tells the payer the TIN you gave is incorrect (Topic 307). Other triggers on the IRS pages relate to underreported interest and dividends.
• To stop it: correct the reason — usually by providing the correct TIN to the payer (How to prevent or stop backup withholding).
• To get credit: report the federal income tax withheld (shown on Form 1099) on your return for the year you received the income (Credit for backup withholding; Topic 307).

This is a high-level overview. Read the live IRS pages before you act; Publication 1281 (linked from About Form W-9) covers missing or incorrect name/TIN notices for payers.

6. Records

• Keep a copy of each W-9 you give a client, with the date sent.
• When you receive Forms 1099-NEC, check that the name and TIN (often truncated) match what you put on the W-9, and that box 1 matches what you were paid for that client (About Form 1099-NEC).
• If you hire subcontractors yourself, collect their W-9s first and keep them for 4 years (Independent contractors); the Requester instructions cover the payer's duties in detail.

Related free tools and kit

Free tools on this site that sit next to a W-9 habit (they run in your browser; nothing is sent or saved):

• Form 1099-NEC guide and checker — who should send you one, the threshold by year, missing or wrong forms.
• Schedule C for US freelancers — where 1099-NEC income lands on your return.
• US quarterly estimated tax planner and self-employment tax calculator.
• Free invoice generator — invoices in US dollars (or any currency); you can label your number as an EIN if you use one.

For a running spreadsheet of invoices, clients and payments (handy when several clients each have your W-9 on file), our paid Freelance Billing Kit by Small Rows (US$12, one-time) is built for freelancers who bill in any currency. It doesn't file forms or store a W-9 for you.

Where the sources differ

We read the pages under Sources on 2026-10-13. A few details to watch:

• The Form W-9 PDF online is still Rev. March 2024. About Form W-9 links that file; there was no newer revision posted on the check date. When the IRS publishes a new revision, re-check line labels and the certification text.
• "Applied For" and the 60-day rule help for some interest/dividend situations. For other payments (including nonemployee compensation), Form W-9 says the 60-day rule does not apply — backup withholding continues until you provide the TIN.
• Signature: for other payments you may not be required to sign, but clients often still request a signed form. The form's "Other payments" paragraph is the IRS rule; a client's paperwork checklist is separate.

When to talk to a tax professional

• you're not sure whether you are a U.S. person, or a client asks for a W-8 instead;
• you've formed (or are thinking about) an S corporation or multi-member LLC and don't know which name and TIN to put on line 1;
• backup tax was withheld from your pay, or you've had an IRS notice about your TIN;
• a client demands documents Form W-9 doesn't ask for and you're unsure what is reasonable;
• you received an IRS notice, or you aren't a US citizen or resident.

Related free resources

• Form 1099-NEC for US freelancers — who sends one, the threshold, W-9s and a free checker.
• Schedule C for US freelancers — Profit or Loss From Business.
• US self-employment tax calculator — Social Security and Medicare on your profit.
• US quarterly estimated tax planner — who pays, due dates and four payments.
• Free invoice generator.
• Form T2125 for Canadian freelancers and UK Self Assessment for freelancers, if you also file there.
• All free tools.

Sources

IRS pages, instructions and PDFs, read on 2026-10-13. Check the live page before you rely on it.

• Form W-9: About Form W-9 · Form W-9 (Rev. March 2024), PDF · Instructions for the Requester of Form W-9
• Backup withholding and TIN: Backup withholding · Topic 307 · Taxpayer identification numbers (TIN) · Apply for an EIN online · Independent contractors · About Form 1099-NEC

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