How to Fill Out a W-9 Form — Step-by-Step 2026 Guide

What Is an IRS W-9 Form?

The W-9 (Request for Taxpayer Identification Number and Certification) is an IRS tax form used in the United States by businesses to collect taxpayer information from independent contractors, freelancers, sole proprietors, and vendors. Your client or employer uses this information to prepare a Form 1099-NEC at year-end.

Step 1: Enter Your Legal Name (Line 1)

On Line 1, enter your full legal name exactly as it appears on your annual income tax return. If you are an individual, freelancer, or owner of a Single-Member LLC, enter your personal legal name here. Never enter a business name on Line 1.

Step 2: Business Name / DBA (Line 2)

If you operate under a business name, trade name, or DBA (doing business as), enter it on Line 2. Leave this line blank if your legal personal name and business name are identical.

Step 3: Select Your Federal Tax Classification (Line 3)

Check the box that matches your entity type: Individual/Sole Proprietor, Single-Member LLC, C Corporation, S Corporation, Partnership, Trust/Estate, or LLC (specify tax classification code C, S, or P).

Step 4: Exemptions (Line 4)

Most individual freelancers and contractors leave lines 4a and 4b blank. Exemptions apply primarily to corporations and exempt payee entities.

Step 5: Address (Lines 5 & 6)

Enter your current street address, city, state, and ZIP code where your annual Form 1099-NEC should be mailed.

Step 6: Taxpayer Identification Number (Part I)

Enter your 9-digit Social Security Number (SSN) if operating as an individual or sole proprietor, or your Employer Identification Number (EIN) if operating a corporate entity or multi-owner partnership.

Step 7: Signature and Date (Part II)

Sign and date the form. Your digital e-signature is 100% legally binding under the ESIGN Act and recognized by all U.S. clients and businesses.