What Is IRS Form W-9?
Form W-9 is the "Request for Taxpayer Identification Number and Certification."
Unlike the W-8BEN (for foreigners), the W-9 is exclusively for US persons (citizens, resident aliens) and US business entities.
Clients and platforms use this form to collect your correct name and Taxpayer Identification Number (SSN or EIN) so they can report your income to the IRS.
What W-9 Is Used For
- Certifying your SSN or Employer ID (EIN)
- Confirming you are not subject to backup withholding
- Allowing clients to file Form 1099-NEC or 1099-K
What W-9 Is NOT
- It is NOT for foreign individuals (Use W-8BEN)
- It is NOT sent to the IRS directly (it goes to your payer)
- It does NOT withhold taxes (you are responsible for your own taxes)
WARNING: If you fail to provide a correct W-9, payers may be required to deduct "Backup Withholding" (typically 24%) from your earnings immediately.