W9

W9 is a form used by the Internal Revenue Service (IRS) in the United States. It is officially titled "Request for Taxpayer Identification Number and Certification." The primary purpose of Form W9 is for individuals and entities to provide their correct Taxpayer Identification Number (TIN) to a person or entity that is required to report certain payments to the IRS. This includes the payer who needs the TIN for information reporting purposes, such as issuing a Form 1099 to the recipient.

Individuals typically provide their Social Security Number (SSN) on Form W9. Businesses or other entities use their Employer Identification Number (EIN). The form also requires the recipient to certify that the TIN provided is correct and that they are not subject to backup withholding. Backup withholding is a penalty tax that the IRS may impose if a taxpayer fails to provide a correct TIN or fails to report all their income.

Form W9 is not filed with the IRS by the individual or entity filling it out. Instead, it is given directly to the person or entity requesting the information, such as an employer, a client for freelance work, or a financial institution. The requester then uses the information to fulfill their own IRS reporting obligations. Failure to provide a completed W9 when requested can result in backup withholding on payments made to the individual or entity.