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Who Needs a W-9 Form? Complete List
A comprehensive guide on who needs to fill out a W-9 form, covering contractors, freelancers, sole proprietors, LLCs, trusts, and more.
Who Must Fill Out a W-9
- Independent contractors and freelancers — anyone paid $600 or more for services performed for a business.
- Sole proprietors — operating as a sole proprietorship and a client is paying you.
- LLC members (single-member LLCs treated as sole proprietors or partnerships).
- Partners — partners in a business partnership receiving distributions or guaranteed payments.
- Consultants and advisors — anyone providing professional consulting services.
- Gig economy workers — rideshare drivers, delivery couriers, and others paid by platforms.
- Attorneys — receiving settlements or legal fees.
Who Does NOT Need a W-9
- Full-time employees — employees receive a W-4 instead. The employer handles withholding.
- Foreign persons — typically fill out Form W-8BEN or W-8BEN-E instead.
What If You Refuse to Provide a W-9?
If you refuse to provide a W-9, the payer must apply 24% backup withholding on all payments — 24% of every payment goes directly to the IRS.
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