A W-9 is an IRS form, officially titled “Request for Taxpayer Identification Number and Certification,” that is primarily used to collect a person’s or business’s taxpayer identification number (TIN) and other identifying information[1]. Businesses request a completed W-9 from independent contractors, freelancers, or other non-employees to gather the required details they need to issue an IRS Form 1099, which reports various types of taxable payments made during the year[3].
When a contractor, vendor, or other payee fills out a W-9, they provide information including their name, business entity type, address, and TIN (such as a Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number)[1]. The business uses this information to:
- Prepare and file 1099 forms with the IRS, reporting how much was paid to the non-employee during the tax year[3].
- Determine whether to withhold a portion of the payment for backup withholding, if applicable[6].
- Meet IRS requirements for reporting certain types of income or financial transactions, including reportable payments for services, mortgage interest, or IRA contributions[2].
The W-9 form itself is not submitted to the IRS by the payer; instead, it is kept on file in case the IRS requests proof of compliance or reporting details[3].