Fill in your taxpayer details below. Click the Help button on any line for instant IRS instructions and guidance.
Most freelancers and independent contractors choose Individual / Sole Proprietor.
Understand the statutory differences between standard U.S. tax certification documents, worker classifications, and reporting obligations under IRC § 6109 and § 3406.
| Form Name | Worker / Payee Type | Core Statutory Purpose | Withholding Impact | Year-End Statement |
|---|---|---|---|---|
| Form W-9 | Independent Contractors, Freelancers, Vendors (U.S. Persons) | Furnishes certified Taxpayer ID (SSN or EIN) and certifies non-foreign status under IRC § 6109. | +0% (No Withholding) | Form 1099-NEC / MISC |
| Form W-4 | Direct Payroll Employees (W-2 Workers) | Directs employer on statutory federal income tax withholding brackets per pay period. | Graduated tax brackets | Form W-2 |
| Form W-2 | Employed Wage Earners | Annual informational return reporting total calendar year wages, tips, and tax withholdings. | FICA (7.65%) + Income Tax | Form 1040 (Filer) |
| Form I-9 | All Hired U.S. Employees (USCIS) | Verifies legal identity and employment authorization in the United States (Immigration Act). | N/A (Immigration/HR) | N/A |
| Form W-8BEN | Non-U.S. Foreign Individuals & Contractors | Certifies foreign beneficial owner status and claims reduced bilateral tax treaty rates under IRC § 1441. | 0% – 15% (vs 30%) | Form 1042-S |
Follow these official IRS instructions (Rev. October 2018 / 2024–2026 Instructions for the Requester of Form W-9) to complete each box with 100% legal accuracy:
Certain entities are exempt from 24% backup withholding on specific payments. If you are exempt, enter your statutory number code on Line 4:
| Code # | Exempt Entity Classification | Statutory Authority / IRS Notes |
|---|---|---|
| Code 1 | Tax-Exempt Organization | An organization exempt from tax under IRC § 501(a), any IRA, or a custodial account under § 403(b)(7). |
| Code 2 | United States Government | The United States or any of its agencies, departments, or wholly owned instrumentalities. |
| Code 3 | State / Territory | A state, the District of Columbia, a U.S. possession, or any of their political subdivisions. |
| Code 4 | Foreign Government | A foreign government or any of its political subdivisions, agencies, or instrumentalities. |
| Code 5 | Corporation | A domestic corporation (C-Corp or S-Corp). Exempt from 1099-NEC (except medical/legal fees). |
| Code 6 | Securities Dealer | A dealer in securities or commodities registered in the U.S., District of Columbia, or U.S. possession. |
| Code 7 | Futures Merchant | A futures commission merchant registered with the Commodity Futures Trading Commission (CFTC). |
| Code 8 | REIT | A real estate investment trust as defined under IRC Section 856. |
| Code 9 | Investment Company | An entity registered at all times during the tax year under the Investment Company Act of 1940. |
| Code 10 | Common Trust Fund | A common trust fund operated by a bank under IRC Section 584(a). |
| Code 11 | Financial Institution | A state or national bank, savings institution, credit union, or international banking facility. |
| Code 12 | Nominee / Custodian | A middleman known in the investment community as a nominee or custodian. |
| Code 13 | Charitable Trust | A trust exempt from tax under IRC Section 664 or described in IRC Section 4947. |
FATCA codes apply solely to persons submitting Form W-9 for accounts maintained outside the United States by certain foreign financial institutions (FFIs). Standard U.S. domestic payments generally leave this line completely blank:
Because a Limited Liability Company (LLC) is a state-level legal entity rather than an IRS federal tax classification, you must follow the IRS check-the-box rules under Treasury Regulation § 301.7701-3:
Treated as a sole proprietorship. Line 1: Individual owner name. Line 2: LLC name. Line 3: Check "Individual/sole proprietor or single-member LLC". Part I: Enter owner SSN.
Treated as a partnership for federal tax purposes. Line 1: LLC entity name. Line 3: Check "LLC" and enter P. Part I:Must enter the LLC's 9-digit federal EIN.
Must have formally filed IRS Form 2553 (S-Election) or Form 8832 (Entity Classification). Line 1: LLC legal name. Line 3: Check "LLC" and enter S or C. Enter LLC EIN.
If the single owner of the LLC is another corporation or partnership: Line 1: Parent corporate name. Line 2: LLC name. Check parent tax classification box on Line 3.
Under Internal Revenue Code Section 3406, payers are legally mandated to execute immediate 24% backup withholding from all payments made to payees who fail to supply a certified, matching TIN:
Payee fails to furnish their SSN or EIN prior to invoice disbursement.
IRS TIN-Matching returns a mismatch between legal name and SSA database.
IRS issues Notice CP2100 / CP2100A informing payer of backup withholding status.
Payee failed to report interest or dividends on past income tax returns.
Online Form W-9 generation is legally governed by federal electronic signature legislation and Treasury regulations:
Under the federal E-SIGN Act (15 U.S.C. § 7001) and IRS Announcement 98-27, an electronic Form W-9 must: (1) Ensure the person accessing the system is the named payee, (2) Satisfy perjury statement signature requirements, (3) Document all changes, and (4) Generate an exact replica PDF upon IRS audit.
Payers are legally mandated to retain completed Form W-9 documents in their active records for a minimum of 4 calendar years after the due date of the information return (Form 1099-NEC) for which the W-9 was obtained.
Authoritative statutory answers to common questions regarding Form W-9 deadlines, backup withholding rules, entity matching, and privacy.