How to fill out form W-9

When and Why You Fill Out a W-9

A Form W 9 is completed to provide your taxpayer identification number (such as your Social Security Number or EIN) to a business or financial institution. They use this information to properly report payments to the IRS, typically on a Form 1099.
If you live outside the U.S., a W 9 may also be used by financial institutions to report your account information to U.S. authorities.

Common Examples

• Freelancer or contractor:
You work for a U.S. company as an independent contractor — they ask for a W 9 so they can issue you a 1099-NEC at year-end.
• Service provider:
You provide services (consulting, marketing, design, etc.) and expect to be paid $600+ — the business requests a W 9 for IRS reporting.
• Financial accounts (including abroad):
A bank or investment firm requests a W 9 to confirm you are a U.S. person and to report your income or account details to the U.S.
• Real estate or other transactions:
You receive certain payments (like rent or settlement proceeds), and the payer needs your W 9 to file the appropriate 1099 form.

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Line 3 – Federal Tax Classification

Check one box to show how you are classified for U.S. tax purposes:

  • Individual / Sole Proprietor
    Select if you are an individual (including a freelancer) using your own name and Social Security Number.
  • C Corporation
    Select if your business is taxed as a C corporation.
  • S Corporation
    Select if your business has elected S corporation tax status.
  • Partnership
    Select if your business is a partnership (including multi-member LLCs taxed as partnerships).
  • Trust / Estate
    Select if the income belongs to a trust or estate.
  • Limited Liability Company (LLC)
    If you have an LLC, check this box and enter the tax classification of your LLC:
    • S = S Corporation
    • C = C Corporation
    • P = Partnership
  • Other
    Use if none of the above apply (specify the type).