Handbook / Self-employment tax and 1099s

Form W-9 for freelancers: what it is, how to fill it in and when to send it

Almost every freelancer is asked for a Form W-9, often before the first payment. It is a short form, but it involves your taxpayer identification number, so it is worth filling in correctly and sending safely. This guide explains what the form does and how to complete it for common situations.

What the form is for

The IRS explains that Form W-9 is used to provide your correct taxpayer identification number to a person who is required to file an information return with the IRS, for example to report income paid to you. For freelancers, the most common information return is Form 1099-NEC, which reports nonemployee compensation. The guide to Form 1099-NEC explains when clients must file it.

You give the W-9 to the requester. It does not go to the IRS.

Who asks for it

• business clients who pay you for services
• agencies and platforms that pay contractors
• banks and brokers, for interest or investment accounts

Collecting W-9s at the start of a relationship is good practice for clients, so a request is a normal part of client onboarding.

Filling it in

Always download the current revision from IRS.gov. The key parts:

Name

Your legal name as shown on your tax return. For individuals and sole proprietors, that is your own name.

Business name

A trade name or disregarded entity name, if different. A sole proprietor trading as "Northside Design" enters it here.

Federal tax classification

Tick one box, such as individual/sole proprietor, C corporation, S corporation, partnership, or LLC with its tax classification. A single-member LLC that is disregarded generally ticks the box for its owner's classification.

Exemptions

Most freelancers leave the exemption boxes blank. They apply mainly to certain corporations and other entities.

Address

Where the payer should send information returns such as your 1099.

Taxpayer identification number

• Sole proprietors: your Social Security number or your EIN.
• Disregarded single-member LLC owned by an individual: the IRS says to provide the owner's SSN or EIN, not the LLC's EIN. See single-member LLC.
• Partnerships, corporations and LLCs taxed as them: the entity's EIN.

Certification

Sign and date. You are certifying, under penalties of perjury, that the TIN is correct and stating your backup withholding status.

Sending it safely

A completed W-9 contains information identity thieves want. Avoid sending it as an ordinary email attachment. Safer options:

• the client's secure supplier portal
• an encrypted file with the password sent separately
• a secure file-sharing link that expires

Confirm the request is genuine before sending. Scammers sometimes pose as clients or banks to collect W-9 details.

Backup withholding

The IRS explains that payers may be required to apply backup withholding to future payments in certain situations, such as when you fail to provide a correct TIN, or the IRS notifies them that your TIN is incorrect or that you underreported certain income. Providing a correct, signed W-9 promptly avoids the problem for most freelancers.

Using an EIN instead of your SSN

Many sole proprietors get an EIN, free from the IRS, so they can give clients a business number rather than their Social Security number. It reduces how widely your SSN is shared.

Updating your W-9

Send a new form when:

• your name changes
• you form an LLC or corporation
• you change TIN, such as getting an EIN
• your address changes

Common mistakes

• using an outdated form revision
• putting the LLC name on the first line for a disregarded LLC
• giving an LLC's EIN when the IRS says to use the owner's TIN
• leaving the form unsigned
• emailing it unencrypted

Keep your details consistent

Use the same name and taxpayer identification number on your W-9, invoices and tax return. If your business name, structure or address changes, send updated W-9 forms to regular clients so their records and any Forms 1099 match yours.

Watch for scams

Only complete a W-9 for a business you actually work with, and confirm unexpected requests through a known contact.

A W-9 gives payers your correct name and TIN for information returns. Fill in the current form carefully, follow the IRS rules for LLCs, send it securely, and update it when anything changes.