Fill Out Form W-9 Online Free: Fillable W-9 Form 2026

Form W-9 consists of two pages, but you only need to fill out page one. Page two contains instructions and definitions. Here is how to complete each line:

Part I: Taxpayer Identification

Part II: Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. Your TIN is either your Social Security Number (SSN) or Employer Identification Number (EIN).

• SSN format: XXX-XX-XXXX (9 digits)
• EIN format: XX-XXXXXXX (9 digits)

The type of TIN you use depends on your business structure:

Privacy tip: If you are a sole proprietor concerned about sharing your SSN with clients, consider applying for an EIN. The IRS issues EINs free of charge and you can apply online at IRS.gov.

Part II of Form W-9 requires your signature certifying four statements under penalty of perjury:

1. The TIN you provided is correct (or you are waiting for a number to be issued)
2. You are not subject to backup withholding because:
   • You are exempt from backup withholding, OR
   • The IRS has not notified you that you are subject to backup withholding, OR
   • You have been notified but are no longer subject to it
3. You are a U.S. citizen or other U.S. person
4. The FATCA code(s) entered are correct (if applicable)

Cross out item 2 if you have been notified by the IRS that you are currently subject to backup withholding because you failed to report all interest and dividends on your tax return.

Backup withholding is a 24% tax that payers must withhold from certain payments if the payee fails to provide a correct TIN or has been notified by the IRS of underreported income.

Backup withholding applies when:

• You do not provide your TIN to the payer
• You provide an incorrect TIN
• The IRS tells the payer that you gave an incorrect TIN
• The IRS tells you that you are subject to backup withholding for failure to report interest or dividends

By signing Form W-9 and certifying you are not subject to backup withholding, you help the payer avoid withholding from your payments.

Payers request Form W-9 before or at the time they make a payment that will be reported to the IRS. Common situations include:

• Freelance or contract work: Clients request W-9 before paying for services
• Real estate transactions: Escrow companies collect W-9s from buyers and sellers
• Investment accounts: Brokers require W-9 for new accounts
• Bank accounts: Banks collect W-9 to report interest income
• Rent payments: Property managers request W-9 from landlords receiving $600+ in rent
• Royalty payments: Publishers and licensors collect W-9 from authors and content creators

Note: Form W-9 is only for U.S. persons. Foreign persons should complete Form W-8BEN or W-8BEN-E instead.

The requester keeps your Form W-9 on file and uses the information to:

• Prepare Form 1099-NEC if they pay you $600 or more for services
• Prepare Form 1099-MISC if they pay you $600 or more in rent, royalties, or other covered payments
• Report interest income on Form 1099-INT
• Report dividend income on Form 1099-DIV

You will receive a copy of any 1099 forms by January 31 following the year of payment. The payer also sends a copy to the IRS, so make sure to report this income on your tax return.

• Wrong name: Use your legal name exactly as it appears on your tax return
• Incorrect TIN: Double-check your SSN or EIN; mismatches trigger IRS notices
• Missing signature: The form is invalid without your signature and date
• Outdated form: Use the current IRS version (Rev. October 2018 or later)
• Wrong classification: Make sure your tax classification matches your actual business structure
• Filing with IRS: Do not send Form W-9 to the IRS; give it only to the requester