Free Printable W-9 Form 2026 PDF — Download Blank Copy Instantly

Key Takeaways for 2026 Compliance

Download the official, current IRS Form W-9 (Rev. March 2024) PDF for free with zero account sign-up.
Print Page 1 at 100% scale on standard 8.5" × 11" letter paper with black or dark blue ink.
Only Page 1 is submitted to the requester; Pages 2–6 contain official IRS instructions and privacy notices for your personal reference.
Never send Form W-9 to the IRS; deliver it directly to the requesting client, employer, or business.
Active Statutory Revision: Rev. March 2024 remains the legally active form (adding Line 3b for flow-through entities with foreign partners) while the June 2026 draft prepares for Form 1099-DA.
Continuous Validity: Under Treas. Reg. § 31.3406(h)-3, a signed W-9 on file remains valid indefinitely until a legal name, business classification, or TIN change occurs.

Official Rev. March 2024 Edition • Valid for 2026

1. Where Can You Download Official IRS Form W-9 PDF for 2026?

Quick Answer: The official IRS Form W-9 PDF (Rev. March 2024, legally mandated for all 2025 and 2026 tax filings) is available below as an interactive, in-browser fillable PDF with electronic signature support, or as a blank 6-page printable template (Page 1 form + Pages 2–6 instructions). Both options are 100% free with zero registration.

RECOMMENDED • FASTEST~90 seconds

Online Fillable Form W-9

Complete in your browser, draw or type your legally binding e-signature, and download a validated, audit-ready PDF.

Fill & E-Sign Online Free →

OFFICIAL IRS PDF6-Page PDF

Blank Printable Form W-9 PDF

Standard, unedited 6-page official IRS Form W-9 PDF (Page 1 form plus Pages 2–6 instructions) for physical printing, manual pen handwriting, and compliance records.

Download Blank PDF (Instant) ↓

¿Prefiere el formulario en español? Descargue Formulario W-9(SP).

Descargar en Español →

2. What Is Form W-9 and What Are the 2026 Statutory Requirements?

Definition: IRS Form W-9 (Request for Taxpayer Identification Number and Certification) is the federal tax document used by businesses and payers to collect the verified legal name, tax classification, and Taxpayer Identification Number (SSN or EIN) of U.S. persons, contractors, and vendors. While the nonemployee compensation reporting threshold under IRC § 6041 / § 6041A increases to $2,000 for tax year 2026 ($600 prior under OBBBA), payers typically collect Form W-9 during initial onboarding for any payment amount ($0+) to verify TINs and prevent mandatory 24% backup withholding.

Completing Form W-9 certifies under penalty of perjury that your TIN is correct and exempts you from mandatory 24% backup withholding under Internal Revenue Code (IRC) § 3406.

Compliance Attribute	Statutory Rule & Official IRS Guidance
Form Designation	IRS Form W-9 • Cat. No. 10231X• OMB No. 1545-0029
Active Revision	Rev. March 2024Legally required statutory version for all 2025 and 2026 filings.
Statutory Authority	Internal Revenue Code (IRC) §§ 6041, 6041A, 3406 • Treas. Reg. §§ 31.3406, 1.6045-1 (Digital Assets)
Who Must Complete It?	U.S. citizens, resident aliens, LLCs, partnerships, corporations, independent contractors, and digital asset payees receiving reportable proceeds under Form 1099-DA (Treas. Reg. § 1.6045-1), nonemployee compensation ($2,000+ statutory threshold for 2026 under OBBBA / $600 prior), interest, dividends ($10+), or real estate proceeds.
Where to Submit	Directly to your requesting client, employer, or payer. (Never send Form W-9 to the IRS).
Backup Withholding Risk	Failure or refusal to provide a certified TIN triggers mandatory 24% Backup Withholding deducted directly from payouts.
Record Retention	The requester must securely archive the signed W-9 for a minimum of 4 Years (26 CFR § 31.6001-1).

Form DesignationOfficial IRS

IRS Form W-9• Cat. No. 10231X • OMB No. 1545-0029

Active RevisionRev. March 2024

Legally required statutory version for all 2025 and 2026 filings. Replaces legacy Oct 2018 versions.

Statutory AuthorityIRC Law

Internal Revenue Code (IRC) §§ 6041, 6041A, 3406 • Treas. Reg. §§ 31.3406, 1.6045-1 (Digital Assets).

Who Must Complete It?Payee Scope

U.S. citizens, resident aliens, LLCs, partnerships, corporations, independent contractors, and digital asset payees receiving reportable proceeds under Form 1099-DA (Treas. Reg. § 1.6045-1), nonemployee compensation ($2,000+ statutory threshold for 2026 under OBBBA / $600 prior), interest, dividends ($10+), or real estate proceeds.

Where to SubmitNever to IRS

Directly to your requesting client, employer, or payer. Never send Form W-9 to the IRS.

Backup Withholding Risk24% Mandatory

Failure or refusal to provide a certified TIN triggers mandatory 24% Backup Withholding deducted directly from payouts.

Record Retention4 Years Minimum

The requester must securely archive the signed W-9 for a minimum of 4 Years from the tax reporting date (26 CFR § 31.6001-1).

3. How Do You Print Form W-9 Correctly Without Margin or Signature Cutoffs?

Quick Answer: When printing IRS Form W-9, always select standard 8.5 × 11-inch U.S. Letter paper and set your printer dialog scale to “100% Scale” (Actual Size) or “Fit to Printable Area”. Only Page 1 is signed and returned to your payer; Pages 2 through 6 contain statutory instructions and privacy notices for your personal archive.

Paper Size

8.5″ × 11″ Letter

Avoid A4 margin cutoffs

Submitted Page

Page 1 Only

Pages 2–6 for records

Approved Ink

Black / Dark Blue

OCR-scannable ink

Record Retention

4 Years Minimum

26 CFR § 31.6001-1

For paperless security and encrypted delivery, explore our full guide on secure W-9 generation and SSN masking.

4. Compare New IRS W-9 PDF Formats and Their Differences (Fillable vs. Blank Printable)

Quick Answer: When comparing official IRS Form W-9 PDF formats, an interactive online fillable W-9 tool offers instant browser completion (~90 seconds), automated TIN validation, and legally binding digital e-signatures (E-SIGN Act compliant). A blank printable PDF (official 6-page Rev. March 2024 edition) is best if your requester requires physical file archiving or a wet-ink signature. Both formats satisfy all federal statutory compliance and 1099-DA/1099-NEC reporting mandates.

W-9 Completion Method Comparison Matrix2026 Audit Standards

Key Feature	Online Fillable Tool	Blank Printable PDF	IRS.gov Direct PDF
Completion Speed	~90 Seconds (Instant)	10–15 Minutes	5–10 Minutes
Handwriting Legibility	100% Typewritten (No Errors)	High OCR error risk	Depends on viewer
Electronic E-Signature	Built-in Canvas & Type E-Sign	Requires physical pen	Requires Acrobat Pro
Data Privacy & Masking	In-Browser Zero-Server Storage	Physical paper loss risk	Saved on local machine
Cost & Account Needed	100% Free (No Sign-Up)	Free (Requires Printer)	Free (Public Domain)

Online Fillable Tool

RECOMMENDED

Completion Speed: ~90 Seconds (Instant)

Handwriting Legibility: 100% Typewritten (Zero OCR Errors)

E-Signature: Built-in Canvas Draw & Type E-Sign

Data Privacy: 100% In-Browser RAM (Zero Server Retention)

Cost & Access: 100% Free (No Account or Sign-Up)

Fill & E-Sign W-9 Online Free →

Blank Printable PDF

OFFICIAL PDF

Completion Speed: 10–15 Minutes (Manual pen writing)

Handwriting Legibility: High OCR rejection risk

E-Signature: Requires physical wet-ink pen

Data Privacy: Physical paper loss/theft risk

Cost & Access: Free (Requires printer, paper, & ink)

Download Blank PDF (6 Pages) ↓

IRS.gov Direct PDF

GOV SOURCE

Completion Speed: 5–10 Minutes

Handwriting Legibility: Depends on software viewer

E-Signature: Requires Adobe Acrobat Pro subscription

Data Privacy: Saved on local desktop computer

Cost & Access: Free public domain

Statutory Revisions Analysis

What Changed Across Form W-9 Revisions? (2018 vs. 2024 vs. 2026 Draft)

Direct Answer: The current legally active form is the March 2024 revision, which introduced Line 3b requiring partnerships, trusts, and estates to disclose foreign partner interests subject to IRC § 1446 withholding. The IRS also circulated a June 2026 draft preparing for digital-asset broker reporting under Form 1099-DA. Under Treasury Regulation § 31.3406(h)-3, existing W-9 forms on file remain valid continuously—businesses do not need to re-solicit forms annually unless a payee changes their legal name, business structure, or TIN.

Statutory Comparison MatrixIRS Versions

Feature / Section	Oct 2018 Revision	March 2024 (Active)	June 2026 Draft
Line 3 Structure	Single Line 3 checkbox block	Split into Line 3a & Line 3b	Retains 3a and 3b structure with updated instructions
Line 3b Foreign Partners	Did not exist	Mandatory for flow-through entities with foreign partners (§ 1446)	Expanded rules for tiered flow-through entities
Digital Assets (Crypto)	No specific cryptocurrency references	Broker reporting cross-references in instructions	Codified Form 1099-DA compliance rules for digital asset brokers
Electronic Signatures	General Treasury Reg reference	Rev. Proc. 98-44 electronic collection system rules	Updated digital signature audit trail standards
Backup Withholding	24% (TCJA rate)	24% (IRC § 3406)	24% (IRC § 3406)
Instruction Length	6 pages total (Page 1 form + 5 pp. text)	6 pages total (Page 1 form + 5 pp. text)	7 pages total (expanded 1099-DA broker rules)

March 2024 (Active Form)

CURRENT LAW

Line 3 Structure: Split into Line 3a & Line 3b

Line 3b Foreign Partners: Mandatory for flow-through entities (§ 1446)

Digital Assets (Crypto): Broker reporting cross-references in instructions

E-Signatures: Rev. Proc. 98-44 electronic collection rules

Backup Withholding: 24% mandatory standard (IRC § 3406)

Total Length: 6 pages (Page 1 form + 5 pp. instructions)

Download Active Rev. March 2024 PDF ↓

June 2026 Draft

PROPOSED PREVIEW

Line 3 Structure: Retains 3a and 3b structure with updated instructions

Line 3b Foreign Partners: Expanded rules for tiered flow-through entities

Digital Assets (Crypto): Codified Form 1099-DA compliance rules

E-Signatures: Updated digital signature audit trail standards

Backup Withholding: 24% mandatory standard (IRC § 3406)

Total Length: 7 pages (expanded broker reporting text)

October 2018 Revision

SUPERSEDED

Line 3 Structure: Single Line 3 checkbox block

Line 3b Foreign Partners: Did not exist (compliance risk if used today)

Digital Assets (Crypto): No specific cryptocurrency references

E-Signatures: General Treasury Reg reference

Backup Withholding: 24% (TCJA rate)

Total Length: 6 pages total

Accounts Payable Protocol

4 Steps to Verify Incoming Vendor W-9s & Prevent B-Notices

Accounts payable, payroll, and compliance teams should use this 4-step checklist to audit incoming vendor submissions and avoid IRS CP2100 penalties:

STEP 01

Verify Revision Date

For new vendor onboardings, strictly require Rev. March 2024. While older 2018 forms collected historically remain valid under continuous validity, new vendors should never submit outdated pre-2018 templates lacking Line 3b.

STEP 02

Match Line 1 & Line 2

Line 1 must contain the individual owner's legal tax return name for single-member LLCs. Business trade names or DBAs belong strictly on Line 2. Reversing them triggers 90% of IRS CP2100 B-Notice mismatches.

STEP 03

Inspect Line 3b Disclosure

If Line 3a indicates a Partnership, Trust, or Estate, verify whether Line 3b is checked. If foreign partners exist, ensure your finance department complies with mandatory IRC § 1446 withholding rules.

STEP 04

Audit Part II Certification

Ensure Part II is signed and dated under penalties of perjury. If a vendor refuses to certify their TIN, the payer is legally required to initiate 24% backup withholding under IRC § 3406 on reportable payments.

Continuous Validity Rule (26 CFR § 31.3406(h)-3)Under federal tax regulations, a properly completed Form W-9 does not expire annually. Accounts payable teams do not need to re-solicit W-9s from existing active vendors every January unless a change in circumstances occurs (such as a legal name change, entity tax reclassification, or IRS B-Notice mismatch).

Revision Q&A

Frequently Asked Questions About W-9 Revisions & Formats

What is the latest version of Form W-9? (Is there a new form for 2026?)

The current official and legally active version is Form W-9 (Rev. March 2024), which remains the mandated revision for the 2026 tax year. The IRS does not issue a new W-9 revision every calendar year. An IRS draft dated June 2026 has been circulated for digital-asset broker reporting (Form 1099-DA), but businesses and contractors must continue using Rev. March 2024 until the draft is finalized and published.

What are the differences between new W-9 forms and older versions?

The primary difference between the March 2024 revision and older versions (such as the October 2018 revision) is the introduction of Line 3b. Line 3b requires partnerships, trusts, and estates to disclose foreign partners or beneficiaries subject to withholding under IRC § 1446 when providing a W-9 to another flow-through entity. In addition, modern versions codify electronic collection and digital signature standards under Revenue Procedure 98-44.

What recent W-9 updates affect HR, AP, and legal teams during contractor onboarding?

Accounts payable and human resources teams must ensure new vendor onboarding packets use the Rev. March 2024 edition rather than older 2018 templates. For single-member LLCs, Line 1 must strictly contain the individual owner's legal name, while the LLC name belongs on Line 2. Mismatches trigger IRS CP2100 B-Notices. Failure to provide a certified TIN mandates immediate 24% backup withholding under IRC § 3406 on reportable disbursements.

5. How Do You Fill Out Lines 1 to 7 and Part I Step-by-Step?

Summary: Complete Form W-9 by entering your legal tax return name on Line 1, trade name/DBA on Line 2, federal entity classification and foreign partner disclosure on Lines 3a & 3b, exemption codes on Line 4, mailing address on Lines 5–6, optional account number on Line 7, 9-digit SSN or EIN in Part I, and your signature and date in Part II.

Interactive Form W-9 Field Finder

Line-by-Line Rules: Select Your Tax Entity Classification

Click your entity type to see the exact legal name, checkbox, and SSN vs. EIN rules required by IRS instructions:

Line 1: Name (Required)

The individual owner's legal tax return name (e.g., 'Jane Smith'). NEVER enter the LLC company name on Line 1.

Line 2: Business Name / DBA

Enter the LLC's registered legal entity name (e.g., 'Apex Digital Solutions LLC').

Line 3a & 3b: Tax Classification

Check the 'Individual/sole proprietor or single-member LLC' box. Do NOT check the 'Limited liability company' box unless corporate election Form 8832 was approved.

Line 3b: Leave unchecked unless owned by a foreign single-member LLC (requires Form W-8BEN/W-8BEN-E instead).

Line 4: Exemptions

Leave blank in almost all cases.

PART ITaxpayer Identification Number (SSN vs. EIN) Mandate

Enter the individual owner's SSN or individual EIN. Do NOT enter the disregarded LLC's separate EIN in Part I (IRS Form W-9 Instructions, page 4).

⚠

IRS Rejection Trap: The most frequent and costly Form W-9 error occurs when single-member LLC owners put the LLC company name on Line 1 and the LLC's separate EIN in Part I, triggering automated IRS TIN mismatch rejections (CP2100 notice) and mandatory 24% backup withholding.

Verified under IRS Form W-9 Instructions (Cat. No. 10231X)Read Complete W-9 for LLC Guide →

1Line 1: Name (Individual or Registered Business Name)

Enter your legal name as shown on your Form 1040 income tax return. For single-member LLCs, enter the individual owner's legal name on Line 1.

2Line 2: Business Name / Disregarded Entity (DBA)

Enter your trade name, “Doing Business As” (DBA), or single-member LLC company name. Leave blank if you operate under your personal name.

3Lines 3a & 3b: Federal Tax Classification & Flow-Through Reporting

Line 3a: Check only one box: Individual/Sole Proprietor, C Corporation, S Corporation, Partnership, Trust/Estate, or LLC (and enter classification C, S, or P). Review our Form W-9 for LLCs guide.
Line 3b: Check this box if you are a partnership, trust, or estate providing a Form W-9 to another flow-through entity and you have foreign partners, owners, or beneficiaries subject to Section 1446 withholding.

4Line 4: Exemptions (Exempt Payee Code & FATCA Code)

Enter your Exempt payee code (Codes 1–13) if your entity is exempt from backup withholding (such as corporations, financial institutions, or non-profits). Enter your Exemption from FATCA reporting code (Codes A–M) if applicable for accounts maintained outside the U.S. Individual freelancers generally leave Line 4 blank.

5Lines 5 & 6: Address, City, State & ZIP Code

Provide the mailing address where the client will mail your year-end Copy B of Form 1099-NEC.

6Line 7: Account Number(s) (Optional)

Optionally enter any vendor, account, or brokerage tracking numbers your requester requires to identify your payee account in their billing system.

7Part I: Taxpayer Identification Number (SSN or EIN)

Enter your 9-digit SSN (for individuals and sole proprietors) or Employer Identification Number (for entities). Learn more about SSN vs EIN rules.

8Part II: Certification Signature & Date

Sign and date the form under penalties of perjury to certify that your TIN is correct, you are not subject to backup withholding, and you are a U.S. person.

For line-by-line field definitions and common pitfall checks, explore our full compliance guide on How to Fill Out Form W-9 Step-by-Step.

6. What Are the Specific W-9 Rules for LLCs, Sole Proprietors & Landlords?

Entity Summary:Sole proprietors enter their individual legal name and SSN/EIN. Single-member LLCs enter the owner's legal name on Line 1 and LLC company name on Line 2. Landlords and property managers collect Form W-9 from service contractors and unincorporated landlords during vendor onboarding to ensure compliance with 2026 Form 1099-MISC/NEC reporting ($2,000+ threshold under OBBBA / $600 prior).

Sole Proprietors & Freelancers

Enter your individual legal name on Line 1. You may provide either your SSN or your business EIN in Part I. Check out our guide on EIN numbers for freelancers.

Single-Member Disregarded LLCs

Enter the owner's personal name on Line 1 and the LLC company name on Line 2. Check the “Individual/sole proprietor” box on Line 3. Read our Complete W-9 Guide for LLCs.

Landlords & Rental Properties

Property managers and commercial tenants must collect Form W-9 from repair contractors and unincorporated landlords when issuing reportable rental or service payments (2026 reporting threshold of $2,000 under OBBBA / $600 prior). See Form W-9 for Rental Properties.

Form Revisions & Validity

A signed W-9 does not expire each year, but you must submit a new form if your legal name or tax status changes. Learn more about how long a W-9 remains valid.

Topical Authority HubForm W-9 Compliance Knowledge Matrix

Master statutory compliance, backup withholding defense, and payee certification across specialized business structures:

LLCs & Disregarded Entities

Single-member vs. partnership LLC rules & EIN errors

Foreign Contractors (W-8BEN)

Tax treaties, nonresident alien rules & 30% withholding

Expiration & 4-Year Retention

26 CFR § 31.6001-1 audit retention timelines

Contractor Refusals & Penalties

IRC § 3406 mandatory 24% backup withholding mechanics

Form 1099-NEC vs. 1099-MISC

Nonemployee compensation vs. rent & legal fee reporting

Who Needs a W-9? (Rules)

Complete $2,000 OBBBA threshold & statutory payee checklist

7. ¿Dónde Descargar el Formulario W-9 Oficial en Español?

Para contratistas independientes, trabajadores autónomos y dueños de negocios de habla hispana en los Estados Unidos, el IRS publica el Formulario W-9(SP) oficial:

Descargar y Completar el Formulario W-9 en Español

Acceda a nuestro portal en español para aprender a certificar su Número de Seguro Social (SSN) o Número de Identificación del Empleador (EIN) y evitar retenciones obligatorias del 24%.

Ir al Portal W-9 en Español →

Editorial & Regulatory Verification: Content cross-verified against official IRS Cat. No. 10231X instructions and Treasury Regulations (26 CFR § 31.3406). EasyW9Form is an independent tax software platform and is not affiliated with the Internal Revenue Service (IRS).

Generate an Audit-Ready Form W-9 in 90 Seconds

Fill out, legally e-sign, and download your official IRS Form W-9 PDF directly in your browser. 100% free, no account registration required.

Fill & E-Sign Online Free →Download Blank PDF Template ↓

Frequently Asked Questions

Where can I download the official 2026 IRS Form W-9 PDF for free?

You can download the official, unedited IRS Form W-9 (Rev. March 2024) directly from EasyW9Form or via the IRS web portal (irs.gov/pub/irs-pdf/fw9.pdf). Both blank printable PDF templates and browser-based fillable tools are available 100% free with no registration or credit card required.

Is there a new Form W-9 released specifically for the 2026 tax year?

No separate "2026" form was created because the IRS does not issue a new Form W-9 revision every calendar year. The current active statutory edition is the Form W-9 (Rev. March 2024), which remains fully valid and legally required for all 2025 and 2026 contractor onboardings and vendor payments.

What is the difference between a printable W-9 and an online fillable W-9?

A printable W-9 is a blank PDF template designed for physical printing and manual handwriting with a pen. An online fillable W-9 allows you to type your taxpayer information directly in your web browser, draw or type a legal electronic signature, and download a pre-filled, audit-ready PDF in approximately 90 seconds.

Do I send my completed Form W-9 to the IRS or to my client?

Never mail or submit your completed Form W-9 to the IRS. Form W-9 is submitted directly to the business, client, bank, landlord, or payer who requested it. The requester securely archives your signed W-9 in their tax records to issue your year-end Form 1099-NEC.

What printer settings should I use so the W-9 signature line is not cut off?

When printing the PDF from Adobe Acrobat, Apple Preview, or your web browser, set your printer scaling to "Fit to Printable Area" or "100% Scale" on standard U.S. Letter paper (8.5 × 11 inches). Ensure Page 1 is printed with black or dark blue ink.

Can I download Form W-9 in Spanish (Formulario W-9 en Español)?

Yes. The IRS publishes Formulario W-9(SP) for Spanish-speaking taxpayers. You can download and fill out the official Spanish W-9 version on our dedicated Spanish portal at /es/formulario-w9-2026-descargar.

Where can I get an IRS Form W-9 for my company to ensure 1099-DA compliance for digital asset tax?

You can download the current official IRS Form W-9 PDF (Rev. March 2024) right here on EasyW9Form or via IRS.gov. Under Treasury Regulation § 1.6045-1 and the Infrastructure Investment and Jobs Act (IIJA), cryptocurrency brokers, decentralized platforms, and payment settlement entities are required to obtain certified Form W-9 documentation from payees before issuing Form 1099-DA to certify Taxpayer Identification Numbers and prevent mandatory 24% backup withholding on gross proceeds.

How do I compare the new IRS W-9 PDF formats and their differences?

The IRS provides Form W-9 in two primary versions: (1) Blank Printable PDF (standard 6-page government document for physical paper printing and wet-ink signing), and (2) Online Fillable PDF (interactive browser tool with automated TIN validation and legal E-SIGN Act digital signatures). Both formats reflect the active Rev. March 2024 statutory standard featuring Line 3b for flow-through entities with foreign partners. Spanish filers can also access the official Formulario W-9(SP).

Can I download a 100% free blank printable W-9 PDF without creating an account or watermarks?

Yes. EasyW9Form provides direct, instant 1-click downloads of the unedited official IRS Form W-9 PDF (Rev. March 2024). There are zero watermarks, no registration or account sign-up, and no hidden fees.

Do existing vendors need to submit a new Form W-9 every year?

No. Under Treasury Regulation § 31.3406(h)-3, a properly completed and signed Form W-9 remains continuously valid indefinitely. Payers do not need to collect new forms annually unless the vendor undergoes a change in circumstances (such as a legal name change, business entity reclassification, or notification from the IRS of a name/TIN mismatch).

Can accounts payable teams accept older 2018 revisions of Form W-9 in 2026?

While 2018 forms collected prior to 2024 remain valid under continuous validity rules, accounts payable teams onboarding new vendors should strictly require the current Rev. March 2024 revision. Older 2018 forms lack mandatory Line 3b pass-through foreign partner certifications and may cause onboarding audit rejections.

Official IRS Sources & Citations

Internal Revenue Service (IRS.gov): IRS Form W-9 (PDF Version): Request for Taxpayer Identification Number (Rev. March 2024 / Cat. No. 10231X / Form W-9 (PDF)).Official Source ↗
Internal Revenue Service (IRS.gov): IRS Instructions for Form W-9 (General Instructions & Requester Guidelines) (Cat. No. 10232I / Treas. Reg. § 31.3406).Official Source ↗
Internal Revenue Code (Cornell LII): 26 U.S. Code § 6041 — Information at Source ($2,000 Reporting Threshold under OBBBA / $600 Prior) (26 U.S.C. § 6041).Official Source ↗
Treasury Regulations (eCFR): 26 CFR § 31.3406(h)-3 — Certificates of Taxpayer Identification Number & Continuous Validity (26 CFR § 31.3406(h)-3).Official Source ↗
Internal Revenue Code (Cornell LII): 26 U.S. Code § 1446 — Withholding of Tax on Foreign Partners' Share of Effectively Connected Income (26 U.S.C. § 1446).Official Source ↗
Department of the Treasury: Treasury Regulation § 31.6001-1: 4-Year Record Retention Mandate (26 CFR § 31.6001-1).Official Source ↗

Free Printable W-9 Form (2026) PDF — Blank Download & Printing Guide