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Step-by-Step Guide
W-9 Form Requirements 2026
Everything you need to know about completing IRS Form W-9 correctly.
Information Required to Fill Out a W-9
- Legal full name — exactly as it appears on your tax return.
- Business name or DBA — only if you operate under a different name.
- Tax classification — individual/sole proprietor, corporation, partnership, LLC, trust, or other.
- Address — street address, city, state, and ZIP code.
- Taxpayer Identification Number (TIN) — SSN for individuals or EIN for businesses.
- Signature and date — legally required and binding.
Who Needs to Fill Out a W-9
- Independent contractors and freelancers
- Sole proprietors
- LLC members (single-member LLCs treated as sole proprietors)
- Partners in a partnership
- Trustees and estate representatives
Who Does NOT Need a W-9
- Full-time employees (they use W-4)
- Foreign nationals (they use W-8 series forms)
- Corporations, S corporations, and C corporations (they are exempt from backup withholding but do not fill out W-9)
Common Mistakes
- Entering the wrong TIN — always double-check before submitting.
- Selecting the wrong tax classification — this affects your client's 1099 reporting.
- Forgetting to sign — an unsigned form is invalid.
Ready to fill out your W-9? Use our guided W-9 wizard — secure, instant, and free.