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If you are providing Form W-9 to an FFI to document a joint account each holder of the account that is a U.S. person must provide a Form W-9. See What is backup withholding later. Form W-9 Rev. 10-2018 Page 2 By signing the filled-out form you 1. Also see Special rules for partnerships earlier. Note The grantor also must provide a Form W-9 to trustee of trust. In addition you must furnish a new Form W-9 if the name or TIN changes for the account for example if the grantor of a grantor trust...
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Instructions and Help about The IRS W-9 Form
How to edit the W-9 tax form online
How to fill out your editable W-9 form
Video instructions and help with filling out and completing the IRS W-9 form
Instructions and Help about The IRS W-9 Form
The IRS W-9 Form is a short, one-page document, with minimum fields for filling out. The rest of the document contains detailed IRS instructions on how to fill out each section. Check out our brief guidelines on how to prepare your fillable W-9 form quickly and accurately.
How to edit the W-9 tax form online
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Follow these guidelines:
Line 1: Enter the name of the entity/individual. For a sole proprietorship or disregarded entity, provide the owner’s name instead.
Line 2: Provide the business name/disregarded entity name if it differs from the one in Line 1.
Line 3a: Check one of the boxes to identify yourself per federal tax classification (Individual / Sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC, or Other)
Line 3b: Check the box if you’ve checked in the previous line “Partnership”, “Trust/estate”, or “LLC” marked with P for its tax clarification.
Line 4: If you have accounts maintained outside the U.S., enter the exempt payee code and the FATCA reporting code if any.
Line 5: Enter your address (number, street, and apartment or suite number).
Line 6: Write down your city, state, and ZIP code
Line 7: Specify the account numbers (if any). This line id optional for fill-out.
In a separate section, you may also provide the name and address of the Form W-9 requisition, although it’s not mandatory. The next sections, though, are obligatory for fill-out:
Part I. Here, you need to enter your Taxpayer Identification Number (TIN), which can be a Social Security Number or Employer Identification Number.
Part II. In this section, you need to certify that all the provided information is correct. Verify your answers and check the instructions for this certification. When ready, sign the document and put the date next to your signature.
Video instructions and help with filling out and completing the IRS W-9 form
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New Updates to Form W-9
Updates to line 3a
Introduction of Line 3b
Backup withholding
FATCA exemptions and reporting requirements
Individual Taxpayer Identification Number (ITIN)
TIN Matching service
Substitute Form W-9
Payment and Returns of Tax Withheld
New Updates to Form W-9
The IRS regularly updates tax forms to align with the recently enacted legislative or administrative changes. In 2024, the Revenue Service introduced some important changes to the W-9 document to improve clarity and reporting accuracy.
Updates to line 3a
Line 3a contains modifications to provide clearer instructions for LLCs on how to complete this section:
01
Disregarded entities should check the appropriate checkbox in lint 3a to indicate the tax classification of the owner, with the owner’s name on line 1 and the entity’s name on line 2.
02
For an LLC that is not disregarded, line 3a has a single box to check and an entry space for the LLC to notate the proper tax classification as a corporation, S corporation, or partnership (C, S, or P).
Introduction of Line 3b
The IRS has introduced this new Line 3b for partnerships (including limited liability companies (LLCs) classified as partnerships for U.S. federal tax purposes), trusts, or estates to indicate if they have foreign partners, owners, or beneficiaries when providing this form to a flow-through entity in which it owns an interest. Consider the following points:
Verify that the box on Line 3b is checked if you are a flow-through entity needing a new W-9 blank from your partner, owner, or beneficiary.
Rely on the information in Line 3b unless you know it is incorrect.
If it is incorrect, you may need to report on Schedules K-2 and K-3 (Form 1065) or inform your partner, owner, or beneficiary accordingly.
Backup withholding
Backup withholding ensures the IRS receives tax revenue from reportable payments if certain conditions are not met. The backup withholding rate is 24% for reportable payments and is applicable when:
Payee fails to provide a correct TIN
The IRS notifies the payer of an incorrect TIN
There is a notified payee underreporting
The payee does not certify being exempt from backup withholding
If backup withholding applies, payers must withhold 24% of the payments and remit them to the IRS.
FATCA exemptions and reporting requirements
The Foreign Account Tax Compliance Act (FATCA) mandates reporting on U.S. account holders' foreign assets. Consider these aspects when filling out the W-9 form 2025:
FATCA requires Foreign Financial Institutions (FFIs) to report on U.S. account holders or face withholding penalties.
U.S. entities like corporations, tax-exempt organizations, and government entities might be exempt from FATCA reporting.
If exempt from FATCA reporting, include the correct Exemption from FATCA Reporting Code on the IRS W-9 form.
Accurate ITIN usage is critical. If not used in the last three years, renewal is required to avoid processing delays.
Individual Taxpayer Identification Number (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS for individuals not eligible for a Social Security Number (SSN), for example individuals who become U.S. resident aliens for federal tax purposes. In such cases, they must apply for an ITIN on Form W-7, Application for IRS Individual Taxpayer Identification Number, unless they have an application pending for an SSN. Individuals who have an ITIN must provide it on the W-9 tax form.
ITINs that haven’t been included on a U.S. federal tax return at least once in the last 3 consecutive tax years will expire. Once your ITIN expires, you must renew it to file your tax return and avoid delays in processing.
TIN Matching service
TIN matching is an online IRS service that enables payors or authorized agents, who must file information returns, to verify TIN and name combinations against IRS records prior to form submission. This service can be accessed at IRS.gov/e-services.
Substitute Form W-9
Reporters may create a W-9 on their own using a W-9 generator or other professional software solution if such document is substantially similar to the official IRS document. To be valid, the substitute form must satisfy the following conditions:
It must contain the payee's name and TIN.
The payee or their authorized person must date and sign the document under perjury penalties.
The certifications on form must clearly state that:
The payee's TIN is correct,
The payee is a U.S. person and is not subject to backup withholding due to failure to report interest and dividend income
The FATCA code entered on this form (if any) indicating that the payee is exempt from FATCA reporting is correct.
Payment and Returns of Tax Withheld
When handling withheld taxes, it's crucial to know which forms to use and the specific requirements for each.
Form 945 is crucial for annually reporting federal income tax withheld from non-payroll payments. This includes backup withholding and taxes on pensions, annuities, IRAs, military retirement, and gambling winnings.
Form 1042 is designed for withholding on foreign persons' US source income. It addresses tax withheld on certain incomes of nonresident aliens and foreign entities under chapters 3 and 4. The form requires electronic reporting and details the specifics of withheld payments.
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All You Need to Know About The W-9 Tax Form
What is the IRS W-9 form?
What is the purpose of the IRS Form W-9?
Components of the W9 form 2025
Who needs to fill out the W-9 tax form?
Where do I send the W-9 document?
All You Need to Know About The W-9 Tax Form
Being self-employed offers the freedom to set your own schedule and manage your time, but it also comes with the responsibility of handling your own tax documentation. Staying on top of filing deadlines and keeping paperwork organized to avoid complications is vital. The W-9 tax form is a stepping stone in this process, as it enables payers to issue a correct Form 1099, which reports your income to the IRS. By keeping abreast of tax laws and maintaining organized paperwork, you can confidently meet your obligations.
What is the IRS W-9 form?
The W-9 is a single-page IRS tax document called the Request for Taxpayer Identification Number and Certification. Among various information returns mandated by the IRS, it’s one of the most commonly utilized tax reporting documents in the United States. It holds crucial information governing the relationship between employers and employees. Explore more materials below to gain insights into this tax form and acquire tips on properly preparing and submitting it.
What is the purpose of the IRS Form W-9?
A W-9 form is typically used when a company receives services from a freelance contractor. Consequently, every employer in the U.S. must provide a Form W-9 to each independent contractor, LLC contractor, vendor, freelancer, or invited consultant they employ. The contractor, in return, has to complete, sign, and return the W-9 to the employer, who must retain it for several years. The W-9 for business confirms that the contractor is responsible for paying their own income tax and covering Medicare and Social Security contributions.
The document collects essential information about the self-employed individual, including their name, business name (if applicable), address, social security number (or employer identification number), followed by a signature and the date the document was completed. By signing the completed Form W-9, you certify that all the identifying information provided on the form is correct and that you’re exempt from backup withholding.
Components of the W9 form 2025
The downloadable W-9 form provided on the IRS website consists of several components that ensure accurate tax reporting:
01
General information about the entity/individual that requests the Taxpayer Identification Number. Here, the w9 document fillers provide the name of the entity, its business name (if different from the previous one), federal tax classification, and address.
02
Taxpayer Identification Number. This section requires only an SSN or EIN to be provided.
03
Certification section. Here, only the date and signature are needed to certify under penalty of perjury that the TIN provided is correct, the person is not subject to backup withholding, and that they are a U.S. person.
The rest of the W9 template contains detailed guidelines for its filling out.
Who needs to fill out the W-9 tax form?
Usually, you're considered to complete the W-9 form if hired by a company for freelance work or a short-term project. You must also earn over $600 annually to qualify. Sometimes, a business may ask to fill out a W-9 for estate transactions, debt cancellations, mortgage interest payments, or acquiring secured property.
You may need to fill out several forms if you provide services to multiple businesses. Check your status with your employer to ensure you're labeled as a freelancer, not a full-time employee, to avoid receiving a W-4 instead of a W-9.
Only a U.S. person (including a resident alien) needs to fill out W-9 online or on paper to provide their correct TIN. A foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person (under Regulations section 1.1441-1(b)(2)(iv) or other applicable section for chapter 3 or 4 purposes), don't need Form W-9. Instead, use the appropriate Form W-8 or Form 8233.
Where do I send the W-9 document?
Don't submit form W-9 to the Internal Revenue Service. Instead, you should send it to your employer or the human resources department of the company you work for, as they will use it to prepare other tax documents, such as Form 1099.
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FAQ
When is the deadline to file the W-9 form in 2025?
There's no specific due date for filling out Form W-9, like for tax returns. The "deadline" is when the requester needs it for their reporting, often at the start of a contract or setting up an account. Usually, the deadline is the end of January, but confirming with the specific employer or entity requesting the form is advisable. Providing a completed electronic W-9 or its printed copy promptly on request helps avoid backup withholding.
What is the penalty for the late filling of the W-9 form?
The W-9 tax form does not have a direct penalty for late submission as it is not submitted to the IRS. However, failing to provide a completed digital W-9 or its printed copy when requested can have indirect consequences. If the requester does not receive your Taxpayer Identification Number (TIN) via the W-9, they may be required to withhold taxes from your payments at a backup withholding rate of 24%. This withholding could significantly reduce the amount you receive until you provide the necessary TIN.
Can a Canadian fill out the W-9 form?
Form W-9 is only for US persons, including US citizens, resident aliens, and domestic entities. Canadian businesses or individuals can fill out one of the IRS Form W-8 series, depending on the nature of their engagement with the US — Form W-8BEN, W-8ECI, W-8IMY, or W-8EXP, depending on the situation.
How can I modify the W-9 form without leaving Google Drive?
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How do I make changes to the fillable W-9?
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Can I sign the W-9 fillable electronically in Chrome?
Yes, with pdfFiller, you get a feature-rich PDF editor, a fillable form builder, and a powerful eSignature solution that you can add directly to your Chrome browser. With our extension, you can create your legally binding electronic signature by typing, drawing, or capturing a photo of your autograph using your webcam. Choose whichever method you prefer and eSign your W9 PDF document in minutes.
What year is the most recent W-9 form?
The IRS released a revised edition of Form W-9, Request for Taxpayer Identification Number and Certification, in March 2025, along with updated instructions for the requester. The full information on the form updates is available on the IRS page.
Can I print the W-9 form online?
Yes, you can prepare your printable W-9 form in pdfFiller and print the completed copy online without leaving the editor. Create an account with pdfFiller and try all its powerful capabilities during a 30-day free trial.
How can I get w9 form in USA?
If you need the recent W-9 form, download it from the IRS webpage. You can also obtain the official fillable and editable W-9 form on our website and upload it directly to the online PDF editor in a single click. Save time and effort on tax document preparation — easily fill out, modify, eSign, print, and share your forms with pdfFiller.
Does a W-9 expire?
Previously provided or collected Forms W-9 remain valid and do not require updating despite the release of a new revision. However, individuals who issue or request a Form W-9 should use the revised version.
What is the difference between a w9 and a w8?
A W-9 tax form is designated for US residents or citizens to verify their Tax Identification Number (TIN). On the contrary, a W-8 tax form applies to non-US residents, confirming their non-taxpayer status in the US. Both forms are necessary for the accurate filing of your 1099 tax documents.
What is the minimum for w9?
An IRS W-9 form is required when a business expects to pay a vendor or contractor $600 or more in a year for services. The $600 threshold applies to payments for services, rents, and other income types, not for the purchase of goods or merchandise. To comply with the regulations, always check the official IRS instructions before preparing your tax documentation.
When is form W-9 not required?
IRS W-9 form is not necessary for freelancers or independent contractors who are non-US persons or if they receive less than $600 from a company within a year.
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Use this catalog to find any type of IRS forms. We've gathered all of them under this section uncategorized to help you to find a proper form faster. Once you spot it on this list, have a look at the versions and schedules you might need as attachments. All returns are available for 2016 and for previous fiscal years.
