A plain-English walkthrough of IRS Form W-9, Request for Taxpayer Identification Number and Certification, based on the form's own instructions.
| Official name | Request for Taxpayer Identification Number and Certification |
|---|---|
| Current revision | March 2024 (Rev. 3-2024) |
| Who fills it out | A U.S. person, including a resident alien, who has been asked for it |
| Where it goes | To the requester. It is not sent to the IRS. |
| Official sources | Form W-9 (PDF) · About Form W-9 on IRS.gov |
| Guide last checked | November 1, 2026 |
Form W-9, "Request for Taxpayer Identification Number and Certification", is the IRS form a U.S. person uses to give their correct taxpayer identification number (TIN), such as a Social Security number or an EIN, to a business or person who asks for it. The requester needs it to file information returns, such as Form 1099-NEC. You give the W-9 to the requester; it is not sent to the IRS, and it is not a tax return.
The official W-9 is a free, fillable PDF on IRS.gov (revision March 2024, still current for 2026). Type into it on screen, or print it and fill it out by hand with the steps below.
A person or business that has to file an information return with the IRS about you needs your correct taxpayer identification number (TIN). Form W-9 is how you give it to them. Your TIN may be a Social Security number (SSN), an individual taxpayer identification number (ITIN), an adoption taxpayer identification number (ATIN), or an employer identification number (EIN).
The form lists these examples of information returns:
The instructions say to use Form W-9 only if you are a U.S. person, including a resident alien. For federal tax purposes, the form treats you as a U.S. person if you are:
If you are a foreign person, the instructions say not to use Form W-9. You use the appropriate Form W-8 or Form 8233 instead.
The IRS publishes the blank Form W-9 as a free PDF on IRS.gov. As of November 1, 2026, the current revision is still the one dated March 2024 (Rev. 3-2024). The IRS page for the form lists no newer version and no recent developments. Always download it from IRS.gov (fw9.pdf), so you know you have the current, unchanged form.
The official PDF is a fillable form: it has text fields and checkboxes you can type into on screen, so you do not need to print it to fill it out. The file also contains the form's general instructions, which this guide follows.
The line numbers below match the March 2024 revision of the form.
An entry is required; do not leave this line blank. The name should match the name on your tax return.
Fill this in only if it is different from line 1. Enter your business name, trade name, DBA name, or disregarded entity name.
Check only one of the seven boxes, for the person or entity named on line 1:
The March 2024 revision clarified one point: an LLC that is a disregarded entity should not check the LLC box. It checks the box for the tax classification of its owner instead.
This line is new in the March 2024 revision. It applies only when both of these are true:
In that case, you check the box if you have any foreign partners, owners, or beneficiaries.
If you checked "Individual/sole proprietor" on line 3a, the condition for this line is not met.
The form states that these codes apply only to certain entities, not individuals. According to the instructions, individuals, including sole proprietors, are generally not exempt from backup withholding.
There are two spaces: an exempt payee code (numbered 1 through 13) and an exemption from FATCA reporting code (lettered A through M). The FATCA code applies to accounts maintained outside the United States. The instructions say that if you are only submitting the form for an account you hold in the United States, you may leave that field blank.
Line 5 is your address: number, street, and apartment or suite number. This is where the requester will mail your information returns. Line 6 is your city, state, and ZIP code.
If this address is different from the one the requester already has on file, the instructions say to write "NEW" at the top.
Optional. The box to the right of lines 5 and 6, "Requester's name and address," is also optional.
Enter your TIN in the appropriate box. It must match the name on line 1.
No TIN yet? The instructions say to apply for one, write "Applied For" in the TIN space, sign and date the form, and give it to the requester.
By signing, you certify under penalties of perjury that:
You must cross out item 2 if the IRS has notified you that you are currently subject to backup withholding because you failed to report all interest and dividends on your tax return.
Sign and date on the "Sign Here" line. Page 5 of the form explains, by type of payment, when a signature is required.
Because the official W-9 is fillable, you can complete it on screen in three ways:
Whichever way you choose, you sign and date Part II yourself, and you give the form only to the requester who asked for it. For more on filling out forms on screen, see How to Fill Out a PDF Form Online.
The form explains that persons making certain payments to you must, under certain conditions, withhold 24% of those payments and pay it to the IRS. This is called backup withholding. According to the form, payments you receive will be subject to it if:
The form states that you will not be subject to backup withholding on payments you receive if you:
Form W-9 has no IRS filing deadline, because it is not filed with the IRS. You return it to whoever asked for it. The form cautions that if you do not return it to the requester with a TIN, you might be subject to backup withholding.
If you wrote "Applied For" while waiting for a TIN, the instructions say you will generally have 60 days to get one and give it to the requester before backup withholding applies. That 60-day rule covers interest and dividend payments, and certain payments made with respect to readily tradable instruments. It does not apply to other types of payments.
The form also says two things about changes. If you claimed to be an exempt payee and no longer are one, you must give the requester updated information. If the name or TIN changes for the account, you must furnish a new Form W-9.
A completed Form W-9 carries your name, address, and TIN. The form includes a section on identity theft. Among other points, it states that the IRS does not initiate contacts with taxpayers via emails. It also says the IRS does not request personal detailed information through email, or ask taxpayers for PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
Autofill lets you upload the official W-9, add your details, review every line, and download the completed PDF. You decide what goes on each line, and you send the form yourself. Uploaded files are deleted automatically within 24 hours, and the details you give Autofill are used for that form only; see the Privacy Policy, which also explains how our AI provider handles data. Simplifier is not affiliated with the IRS.
Everything in this guide is taken from these official IRS documents, as published on IRS.gov and checked again on October 22, 2026: