How to Fill Out a W-9 (Freelancer Guide)

A W-9 is the form a client asks you to fill out so they can report what they pay you to the IRS. It is short, you fill it out once per client, and it does not get sent to the IRS, it goes to the client who keeps it on file and uses it to issue your 1099-NEC in January. If a new client just emailed you a W-9 request and you are staring at it wondering what a "disregarded entity" is, this walks you through every line in plain English.

What a W-9 is for

When a business pays you 600 dollars or more for freelance work in a year, it has to report that to the IRS on a 1099-NEC. To do that, it needs your legal name and your taxpayer identification number. The W-9 (officially "Request for Taxpayer Identification Number and Certification") is how you hand that over. You fill it out, send it to the client, and they file it away. It is routine paperwork, not a tax filing, and it does not cost you anything or create any obligation beyond accurate reporting.

You will fill out a new W-9 for each client who requests one, and again if your information changes (new address, new business structure, new EIN).

Line by line

Line 1, Name: Your name as shown on your tax return. If you are a sole proprietor, this is your personal legal name, even if you do business under a different name. Do not put your business name here.

Line 2, Business name: Your business or "doing business as" (DBA) name, if you have one and it differs from line 1. If you operate as just yourself, leave this blank.

Line 3, Federal tax classification: Check the box for how you are taxed. The common ones for freelancers:

• Individual/sole proprietor or single-member LLC: check this if you freelance as yourself or as a single-member LLC that has not elected corporate taxation. This is most freelancers.
• C Corporation or S Corporation: check the matching box if your business is taxed as a corporation.
• Partnership: for multi-member partnerships.
• Limited liability company: if you are a multi-member LLC or an LLC taxed as a corporation, check this and write the tax classification letter (C, S, or P) in the space provided. A single-member LLC checks the individual/sole proprietor box instead, which trips a lot of people up.

Line 4, Exemptions: Most freelancers leave this blank. It is for certain entities exempt from backup withholding or FATCA reporting, which rarely applies to an individual freelancer.

Lines 5 and 6, Address: Where the client should mail your 1099. Use the address where you want tax documents to land.

Part I, Taxpayer Identification Number: This is the important one. Enter either your Social Security Number (SSN) or your Employer Identification Number (EIN). A sole proprietor can use either, but using an EIN keeps your SSN off documents floating around clients' files, which is the safer choice. If you do not have an EIN, you can get one free from the IRS in a few minutes online.

Part II, Certification: Sign and date. By signing you are certifying that your TIN is correct and that you are not subject to backup withholding. That is it.

SSN or EIN: which should you use?

If you are a sole proprietor, you can legally use your SSN, but I would get an EIN and use that instead. An EIN is free, takes about ten minutes to get from the IRS website, and means you are not handing your Social Security Number to every client who hires you. Each W-9 you send is a copy of your TIN sitting in someone else's filing system, and an EIN is far less damaging if one of those files leaks. For an LLC or corporation, you use the EIN.

How to send it safely

A W-9 has your TIN and address on it, so do not email it as a plain attachment if you can help it. Better options: a secure file-sharing link, an encrypted email, or a portal the client provides. If you must email it, at least confirm you are sending it to the right person and delete the thread afterward. Treat it like the sensitive document it is.

You also do not need to send the same client a new W-9 every year. One stays on file until your information changes. If a client asks for a fresh one annually out of habit, it is fine to resend, but it is not required unless something changed.

What happens after you send it

The client keeps your W-9 and uses it to issue your 1099-NEC by January 31 if they paid you 600 dollars or more during the year. The number on that 1099 should match what you actually invoiced and were paid. This is where good records pay off: if you have every invoice and paid date in one place, you can check the client's 1099 against your own total in seconds and flag any mistake before you file.

The short version

A W-9 gives a client your legal name and TIN so they can issue your 1099. Sole proprietors put their personal name on line 1, check the individual/sole proprietor box, and should use an EIN rather than an SSN for safety. It goes to the client, not the IRS, and stays on file until your details change. Send it through something more secure than a plain email attachment. For the form it leads to, see our guide on 1099-NEC vs 1099-MISC, and if you are not sure you should be a contractor at all, the 1099 vs W-2 calculator shows the real cost difference.

WaffleInvoice keeps every invoice and payment in one place, so when a 1099 shows up you can check it against your real numbers in seconds. It is free to start. See pricing.