What Is a W-9 Form and When Should You Use It? (2025 Guide)

Kimberly Green | 2025-04-24

A W-9 form is an official IRS document used by businesses to collect a contractor's or freelancer’s taxpayer identification number (TIN). If you’re hiring someone who’s not a W-2 employee—like a designer, consultant, or part-time bookkeeper —you’re legally required to collect a completed W-9 before paying them. Let’s walk through exactly what it is, when to use it, who sends it, and how to stay compliant. Need help with your W9? Sam’s List connects you with proactive accountants who can walk you through the process. Find your new tax professional today! What Is a W-9 Form? Form W-9, officially titled “Request for Taxpayer Identification Number and Certification,” is used by businesses to gather the correct information from non-employees they pay. It’s not filed with the IRS—instead, it’s kept on record in case of audit and to help the payer fill out future 1099 forms correctly. Think of it as a way to say: "Hey, I paid this person, and here’s how to report it." When Should You Use a W-9? You should request a W-9 form before you pay any: Independent contractor Freelancer or gig worker Single-member LLC Consultant or non-employee service provider If you pay them $600 or more during the year, you’ll also need to send a 1099-NEC—and the W-9 gives you the info you need to do that. Pro tip: Even if you don’t hit the $600 threshold, get the W-9 anyway. If they end up billing you more later, you’ll be ready. Who Needs to Fill Out a W-9? Anyone who receives payments outside of a formal employer-employee relationship should complete a W-9. That includes: Freelancers Independent contractors Sole proprietors Landlords Self-employed consultants Single-member LLCs not taxed as corporations What’s Included in a W-9 Form? The W-9 asks for the following info: Name of the contractor or business Business entity type (e.g. sole proprietor, LLC) Address Taxpayer Identification Number (TIN), which is either a Social Security Number or Employer Identification Number Signature and date certifying the info is correct W-9 vs 1099: What’s the Difference? Feature W-9 1099-NEC Purpose Collect taxpayer info Report income to IRS Who Completes It Contractor or vendor Payer/business When It’s Used Before issuing payment After payments exceed $600 Filed With IRS? No Yes If you're still confused, check out our full guide: W9 vs 1099: What's the Difference and When You Need Each Common Mistakes to Avoid with W-9s ❌ Not requesting a W-9 at all — You’ll...

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