What’s on a W-9 Form
The form has two parts: your TIN and your signed certification. A TIN is the number the IRS uses to identify you for tax purposes.
Part I Asks for Your TIN
For individuals, your TIN is generally your Social Security number (SSN). Depending on your situation, it may be an ITIN, ATIN or EIN instead. If you have an ITIN, you must provide it.
Part II Is Your Certification
In Part II, you sign under penalties of perjury, which means you’re legally swearing the information is true. By signing, you certify that:
- The TIN you entered is correct.
- You aren’t subject to backup withholding.
- You’re a U.S. person.
- Your FATCA code, if you entered one, is correct.
Who Asks for a W-9 and Why
Anyone who has to report certain payments or transactions involving you can ask for a W-9. You use Form W-9 to provide your name and/or business name, address and TIN to the person required to file an information return with the IRS. An information return is a form that reports money paid to you or other transactions tied to your TIN.
| What gets reported to the IRS | Example |
|---|---|
| Income paid to you | A business pays you for freelance work |
| Real estate transactions | You sell a home |
| Mortgage interest you paid | You pay interest on a home loan |
| Acquisition or abandonment of secured property | Property backing a loan is taken or abandoned |
| Cancellation of debt | A lender cancels part of what you owe |
| Contributions to an IRA | You put money into an IRA |
| Gambling winnings | You win a jackpot at a casino |
Requesters use the form to collect the TIN of a U.S. person, including a U.S. resident alien, partnerships, corporations, estates and domestic trusts.
What Happens After You Submit a W-9
Once a payer has your TIN, they can report what they pay you. If a business pays you for your work, it may report that income on Form 1099-NEC.
Under the One Big Beautiful Bill Act, the 1099-NEC reporting threshold is $2,000 for payments made in 2026. That’s up from $600 for payments made in 2025. Starting in 2027, the threshold will be indexed for inflation, meaning it adjusts each year as prices rise.
The 1099-NEC is due to you and the IRS by Jan. 31. For 2026 payments, the deadline is Feb. 1, 2027, because Jan. 31 falls on a Sunday.
Keep in mind that your income is taxable whether or not you receive one of these 1099 tax forms.
When Backup Withholding Applies
If your W-9 information is missing or wrong, the payer may have to start backup withholding. Withholding means the payer holds back part of your payment for taxes. Payers must withhold at a flat 24% rate. Backup withholding can apply when:
- You don’t give the payer your TIN
- The IRS tells the payer your TIN is incorrect
- The IRS notifies you that you underreported interest or dividends
- You don’t certify that you aren’t subject to backup withholding
Tips for Filling Out a W-9 Safely
A few habits help you avoid delays and backup withholding:
- Get the official Form W-9 directly from IRS.gov.
- Double-check your TIN before you sign, since an incorrect number can trigger backup withholding.
- Give the completed form to the requester, and don’t mail it to the IRS.
- If you’re a foreign person, use a W-8 form instead of a W-9.
