How to fill out a W-9 in 2026
Every line of the IRS Request for Taxpayer Identification Number, what goes in it, and the three mistakes that get a form sent back.
A W-9 is how a business collects your name and taxpayer identification number before paying you as a contractor, landlord or vendor. It is not sent to the IRS. The payer keeps it and uses it to issue a 1099 at year end. You sign under penalty of perjury that the number is right and that you are not subject to backup withholding.
Fields, in order.
- 01Line 1, Name
Your name as it appears on your tax return. For a single-member LLC that is disregarded, this is the owner's name, not the LLC.
- 02Line 2, Business name
Your DBA, trade name or disregarded entity name, if different from Line 1. Leave blank otherwise.
- 03Line 3a, Federal tax classification
Tick exactly one box. Individual or sole proprietor, C corporation, S corporation, partnership, trust or estate, or LLC with its tax classification letter.
- 04Line 3b, Foreign partners
New in the 2024 revision. Tick only if you are a partnership, trust or estate with foreign partners, owners or beneficiaries and are giving this form to a partnership.
- 05Line 4, Exemptions
Exempt payee code and FATCA code. Almost always blank for individuals.
- 06Lines 5 and 6, Address
Where the payer should mail your 1099. Street, then city, state and ZIP.
- 07Line 7, Account numbers
Optional. Useful if the payer asked you to reference an account.
- 08Part I, Taxpayer identification number
Social security number for individuals and most single-member LLCs. Employer identification number for corporations, partnerships and multi-member LLCs. Fill one, not both.
- 09Part II, Certification
Sign and date. The signature certifies the TIN is correct, you are not subject to backup withholding, and you are a US person.
Common mistakes.
If your LLC is a disregarded entity, the IRS wants the owner's name on Line 1 and the LLC name on Line 2. Reversing them is the most common reason a W-9 is returned.
An LLC taxed as an S corporation ticks the LLC box and writes S in the blank. It does not also tick S corporation.
An unsigned W-9 is not a W-9. Payers are required to start backup withholding at 24 percent if they do not have a valid one.
Do not. It goes to whoever asked for it.
Terms you will see.
Ask the document what any of them means. The answer cites the page.
Fill it, check it, sign it.
Fill it by asking
Drop the PDF, paste the facts, and the agent fills every matching field. Unmatched fields are listed so nothing is skipped.
Check it before you send
Empty required fields, a missing signature, a date that disagrees with another page. The document check lists them with page numbers.
Sign it and send it
Draw your signature and place it, free. Or send it to someone else to sign on their phone, with an audit certificate. Free, 25 a month.
W-9,
answered.
This guide is general information, not legal or tax advice.
Can I fill a W-9 online and sign it electronically?+
Yes. The IRS accepts electronic signatures on W-9s as long as the payer's system can verify the signer. Drop the PDF into the editor, fill the fields and sign.
Do I need a new W-9 every year?+
No. A W-9 stays valid until something on it changes: your name, address, classification or TIN.
Which TIN does a single-member LLC use?+
The owner's social security number, unless the LLC has elected to be taxed as a corporation, in which case the EIN.
What if the payer only sends me a scan?+
Download the current W-9 from irs.gov instead; it is a real fillable PDF. OCR for scans is being built for Basic.
Fill your W-9 in about ninety seconds.
Type into it, sign with your finger and send it back. No card needed.