What Is Form W-9? — The Tax Form Every Freelancer and Contractor Must Provide

What Is Form W-9? — The Tax Form Every Freelancer and Contractor Must Provide (2025)

If you work as a freelancer, independent contractor, landlord, or operate a small business, you’ll often be asked to fill out Form W-9.
This form provides your Taxpayer Identification Number (TIN) to the payer so they can issue the proper information returns, including Form 1099-NEC.
Here’s a clear, practical guide to when you need a W-9 and what information you must provide.

What Is Form W-9?

Form W-9 is the IRS document used to provide your TIN — either a Social Security Number (SSN) or Employer Identification Number (EIN).
Businesses use this information to prepare Form 1099 and report payments made to you.

Common situations where a W-9 is required:

• You earned $600 or more from a client as a freelancer or contractor
• A payer needs your information to issue a 1099-NEC or 1099-MISC
• You earn rental income and the payer needs verification
• You open a new bank or brokerage account
• A business is required to verify your tax classification

What Information Does Form W-9 Collect?

• Your legal name and business (if applicable)
• Your federal tax classification (Sole Proprietor, LLC, Corporation, etc.)
• Your address
• Your SSN or EIN
• Backup withholding status

Why Freelancers Must Submit a W-9

• Payers are legally required to issue Form 1099-NEC
• It prevents IRS mismatches and income-reporting issues
• It avoids the 24% backup withholding rule
• It ensures accurate year-end statements for your tax return

Frequently Asked Questions

1) Do I send my W-9 to the IRS?
No. You only give Form W-9 to the payer—not the IRS.

2) Do I need an EIN to complete a W-9?
Not necessarily. Sole proprietors can provide an SSN instead of an EIN.

3) What if my information changes?
If your SSN, EIN, address, or business classification changes,
you must submit a new W-9 to the payer.

⬆️ Back to Top