Accounting
W-9 form
A W-9 is an IRS form a business asks a contractor or freelancer to fill out, providing their name and taxpayer ID number so the business can report payments to the IRS (usually on a 1099).
What a W-9 is
Form W-9 ("Request for Taxpayer Identification Number and Certification") is how a US business collects the tax details it needs from anyone it pays as an independent contractor. The contractor fills in their name, business name, address, and Taxpayer Identification Number (SSN or EIN), then signs it.
You don’t send a W-9 to the IRS — you give it to the client who requested it. They keep it on file and use the information to issue you a 1099 at year-end if they paid you enough to require one.
When you need one
If you’re a freelancer, contractor, or small business, expect new clients to request a W-9 before they pay your first invoice — it’s a routine part of onboarding a vendor. If you hire contractors yourself, you should collect a W-9 from each before paying them.
A W-9 (which collects the info) is different from a 1099 (which reports the income). The W-9 comes first, at the start of the relationship; the 1099 comes at tax time, based on what was actually paid.
Example: A design client asks a freelancer for a W-9 before paying invoice #1. The freelancer returns it with their EIN; in January, the client uses it to issue a 1099-NEC for the year’s payments.
FAQs
Frequently asked questions
Who fills out a W-9?
The contractor, freelancer, or vendor being paid fills out the W-9 and gives it to the business that requested it. The business keeps it on file — it is not sent to the IRS.
What is the difference between a W-9 and a 1099?
A W-9 collects a contractor’s taxpayer information at the start of the relationship; a 1099 reports how much that contractor was paid during the year. The W-9 enables the 1099.
Related terms
Invoice
An invoice is a document a seller sends to a buyer that itemizes goods or services provided and requests payment by a stated due date.
Accounts receivable
Accounts receivable (AR) is the money customers owe a business for goods or services that have been delivered and invoiced but not yet paid for.
Payment terms
Payment terms are the conditions on an invoice that state when payment is due and how it should be made — for example "Net 30" or "Due on receipt."
Put it into practice
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