Form W-9: Taxpayer ID Certification

Who qualifies

U.S. citizens, resident aliens, and domestic business entities receiving reportable income such as freelance pay, interest, or dividends.

The step-by-step roadmap

1. 1

   Identify Taxpayer Information

   Enter your legal name as shown on tax returns, business name if applicable, and federal tax classification.

   Watch out: Ensure your legal name matches IRS and SSA records exactly.

   Common rejection reason: Using an unregistered DBA instead of your legal name.
2. 2

   Provide Your Tax ID Number

   Enter your Social Security Number (SSN) or Employer Identification Number (EIN).

   Watch out: Sole proprietors usually provide an SSN rather than an EIN.

   Common rejection reason: Transposing numbers or providing an invalid tax ID.
3. 3

   Check Backup Withholding Status

   Certify whether you are exempt from IRS backup withholding.

   Watch out: Do not claim exemption if the IRS has notified you that you are subject to backup withholding.

   Common rejection reason: Claiming tax exemptions for which you do not qualify.
4. 4

   Sign and Deliver to Requester

   Sign, date, and deliver the completed form directly to the business or individual that requested it.

   Watch out: Never send sensitive tax documents through unsecured or unencrypted email.

   Common rejection reason: Sending Form W-9 to the IRS instead of the requester.

Documents you'll need

• Social Security Card or SSN Notice

  Verifies your full legal name and individual taxpayer identification.

  Note: Essential for individual filers and sole proprietors.

• EIN Confirmation Letter (Notice CP 575)

  Official notice from the IRS assigning your business tax ID.

  Note: Required if certifying on behalf of an entity.

• Business Formation Documents

  Articles of organization or partnership agreements confirming tax structure.

  Note: Helpful to determine correct tax classification like LLC status.