Taxes United StatesNativeImmigrant

How to Fill Out a W-9 Tax Form in 2026 (Step by Step)

Last reviewed: October 2026

Verified against official agency guidelines

Form W-9 is a one-page form. It asks for your Taxpayer Identification Number. Freelancers and contractors fill it out for clients who pay them $2,000+ in 2026. It takes 10 minutes if you know your entity type and TIN.

At a glance

Cost:: Free
Total time:: 10 minutes
Steps:: 7 steps
Where to apply:: irs.gov, uscis.gov, travel.state.gov, or your state agency

Last reviewed October 2026 against official sources. Re-checked every 6 months · next review due April 2027.

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Difficulty

Easy

Total Time

10 minutes

Cost

Free

Steps

7 steps

Reviewed

October 2026

The Steps

Follow these in order

Each card shows the phase, expected time, and any cost. Data checked against official US sources(October 2026).

0 of 7 steps

Before You Go 5 min
Confirm the requester is legitimate
A W-9 goes to clients, banks, and payment platforms that pay you. Examples are PayPal, Stripe, and Venmo for business. It never goes to the IRS. Watch out for fake emails. They may ask for a W-9 "to process your refund." The IRS never asks for W-9s. If you are not sure, call the person who asked. Use a number you look up yourself.
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Before You Go 5 min
Decide which TIN to use
If you are a sole proprietor or a single-member LLC, use your SSN. The IRS treats the LLC as "disregarded" for tax. If your LLC has more than one member, use the EIN. Partnerships and corporations also use their EIN. If you have both numbers, use this rule. Give the SSN for the owner as an individual. Give the EIN for the entity.
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Fill / Prepare 5 min
Lines 1–5: name, business, entity, address
Line 1 is your legal name. It must match your 1040 on your return. Line 2 is your business/"doing business as" name, if you have one. Line 3: check your federal tax classification. Most freelancers check "Individual/sole proprietor or single-member LLC." Lines 4–5: write your address.
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Fill / Prepare 1 min
Line 3a: exempt payee (usually leave blank)
Most people skip this. Check it only if you are exempt from backup withholding (corporations, IRAs, tax-exempt orgs). Individuals and sole proprietors are never exempt.
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Fill / Prepare 2 min
Part I: enter your TIN
Write your SSN or EIN with care. A wrong TIN is the #1 W-9 error. It leads to backup withholding. That means 24% of your payments go to the IRS. If you do not have a TIN yet, write "Applied For." Give your TIN as soon as you get one. For freelance and service payments, there is no 60-day grace period. The payer must start 24% backup withholding until you give a valid TIN. The 60-day rule is only for interest and dividend payments. This is in the IRS Form W-9 instructions. If you are a non-resident alien, use Form W-8BEN instead of a W-9.
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Submit & Pay 2 min
Sign, date, and send securely
Sign and date Part II. Send it in a safe way. Use encrypted email, a client portal, or hand delivery. A W-9 in a plain email puts your SSN at risk. Never fax it to a number you have not checked.
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Follow Up —
Expect a 1099-NEC in January
If a client paid you $2,000+ during 2026 (the threshold was $600 for 2025 payments), they use your W-9 to issue a 1099-NEC by January 31. Check the name and TIN on the form. They must match your return. The IRS gets a copy too. It matches them on its own.
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Be Careful

Don't make these mistakes

Sending a W-9 to a fake requester. A W-9 goes to clients, banks, and payment platforms that pay you. It never goes to the IRS, and the IRS never asks for W-9s. If you are not sure, call the person who asked using a number you look up yourself.

Using the wrong TIN. If you are a sole proprietor or a single-member LLC, use your SSN. If your LLC has more than one member, use the EIN, and partnerships and corporations use their EIN too. A wrong TIN is the number one W-9 error and leads to 24 percent backup withholding.

Entering a name that does not match your return. Line 1 is your legal name and it must match your 1040. Line 2 is your business or doing business as name, if you have one.

Sending it by plain email. Sign and date Part II, then send it in a safe way, using encrypted email, a client portal, or hand delivery. A W-9 in a plain email puts your SSN at risk.

Using a W-9 as a non-resident alien. Non-resident aliens use Form W-8BEN instead of a W-9. The W-9 is only for US persons, meaning citizens, residents, and US entities.

FAQ

Frequently Asked Questions

Is filling out a W-9 safe?

Yes, if the person who asks really pays you. The form lets them report your income to the IRS. The risk is fake requests. Check who is asking before you send it. Use a safe way to send it. Do not use plain email.

What is backup withholding on a W-9?

The payer must hold back 24% of your payments and send it to the IRS in some cases. This happens if you do not give a TIN. It also happens if you give a wrong TIN. Or if you owe the IRS back taxes. This is not a fine. It counts as tax you have already paid when you file.

I am not a US citizen. Do I fill out a W-9?

No. Non-resident aliens use Form W-8BEN instead. The W-9 is only for US persons. That means citizens, residents, and US entities. If you fill out the wrong form, you can have serious tax problems later.

How do I fill out a W-9 in 2026?

Use the same one-page form. Write your legal name. Write your business name, if you have one. Write your federal tax classification and your address. Write your SSN or EIN. Then sign and date the form. Send it to the requester in a safe way. Never send it by plain email. The only 2026 change is on the payer side. The 1099-NEC reporting threshold for 2026 payments is $2,000, up from $600.

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