---
title: "What Is a W-9 Form? IRS Definition & When to Use It"
url: https://www.wisemonk.io/glossary/what-is-a-w-9-form
lang: en
---

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# What is a W-9 form?

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**A W-9 form, formally Form W-9: Request for Taxpayer Identification Number and Certification, is an IRS form that US businesses use to collect taxpayer information from independent contractors, vendors, and other non-employees before making payments to them.** The information on the W-9, particularly the Taxpayer Identification Number (TIN), feeds directly into the Form 1099 that the business files at year-end to report payments. The recipient fills out and signs the W-9; the requester keeps it on file but does not send it to the IRS.

## What information does the W-9 collect?

- **Legal name and business name:** the name shown on the recipient's tax return and any DBA (doing business as) name.
- **Federal tax classification:** sole proprietor, single-member LLC, C corporation, S corporation, partnership, or other.
- **Address:** the mailing address where any tax forms should be sent.
- **Taxpayer Identification Number (TIN):** either a Social Security Number (SSN) for individuals or an Employer Identification Number (EIN) for businesses.
- **Certifications:** the recipient confirms that the TIN is correct, that they are not subject to backup withholding, and that they are a US person.

## When is a W-9 required?

A US business should collect a W-9 from any US person it expects to pay $600 or more in a calendar year for services or other reportable income. Typical situations include:

- engaging an independent contractor, freelancer, or consultant;
- paying a US-based vendor for services, rent, royalties, or legal fees;
- opening certain financial accounts, where the institution must report interest or dividends to the IRS.

## W-9 vs W-4 vs W-8BEN

| Form | Who fills it | Purpose |
| --- | --- | --- |
| W-9 | US contractors and vendors | Collect TIN for 1099 reporting |
| W-4 | US employees | Set withholding for payroll tax |
| W-8BEN | Non-US individuals and entities | Certify foreign status and claim treaty benefits |

## What happens if a W-9 is missing?

If a payee fails to provide a valid TIN, the IRS requires the payer to apply backup withholding at 24 percent on reportable payments. This is in addition to the payer's ordinary tax filing obligations and adds a real administrative cost, which is why most US businesses collect the W-9 before processing the first invoice.

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