Step-by-Step Guide

W-9 Form Requirements 2026

Everything you need to know about completing IRS Form W-9 correctly.

Last reviewed: July 2026

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.