# 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.

Canonical page: https://bettrpdf.com/forms/w-9  
This file: https://bettrpdf.com/forms/w-9.md  
Site index for agents: https://bettrpdf.com/llms.txt

Fill, sign and send it back: https://bettrpdf.com/fill?form=w-9 (official IRS form, Rev. March 2024)

Updated 2026-10-19. Pages: 1. Who fills it: The payee. Who keeps it: The payer, not the IRS. Revision: March 2024.

## What a W-9 is

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.

## Every field

| Field | What goes in it |
| --- | --- |
| Line 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. |
| Line 2, Business name | Your DBA, trade name or disregarded entity name, if different from Line 1. Leave blank otherwise. |
| Line 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. |
| Line 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. |
| Line 4, Exemptions | Exempt payee code and FATCA code. Almost always blank for individuals. |
| Lines 5 and 6, Address | Where the payer should mail your 1099. Street, then city, state and ZIP. |
| Line 7, Account numbers | Optional. Useful if the payer asked you to reference an account. |
| Part 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. |
| Part 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. |

## Mistakes that get it sent back

- **LLC name on Line 1.** 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.
- **Two boxes ticked on Line 3a.** An LLC taxed as an S corporation ticks the LLC box and writes S in the blank. It does not also tick S corporation.
- **No signature.** 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.
- **Sending it to the IRS.** Do not. It goes to whoever asked for it.

## Terms

- On the form: TIN, EIN, SSN, Disregarded entity, Backup withholding, FATCA, Exempt payee
- Related forms: 1099-NEC, 1099-MISC, W-4, W-8BEN
- Who asks for it: Clients, Landlords, Banks, Brokerages, Marketplaces

## FAQ

**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.

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