Form W-9 gives you the contractor's legal name, tax classification, and Taxpayer Identification Number: everything you need to file an accurate 1099. Collect it before the first payment, not at year-end.
Form W-9, Request for Taxpayer Identification Number and Certification, is the form a contractor or other non-employee payee completes and returns to you. It gives you two things you need to file a 1099 accurately: their legal name and their Taxpayer Identification Number (TIN).
The W-9 itself is never submitted to the IRS. It stays in your files. You use the information on it to populate the 1099 you file with the IRS and furnish to the contractor at year-end.
Without a completed, valid W-9, you cannot file an accurate 1099. And without a valid W-9, you are generally required to withhold 24 percent of all payments to that contractor and remit it to the IRS as backup withholding.
Collect a W-9 before the first payment, not at year-end. Once you have made payments, chasing a W-9 from a contractor you no longer need is far more difficult.
There is no IRS dollar threshold for W-9 collection. You do not wait to see whether the contractor will cross the reporting threshold before requesting the form. The threshold determines whether you file a 1099 at year-end, but it does not determine when you collect the W-9.
This matters especially under the current $2,000 reporting threshold for the 2026 tax year. You may start a project expecting to pay a contractor $1,500 (below the threshold) and later expand the scope. If total payments cross $2,000 and you have no W-9 on file, you face a filing problem and potential backup withholding liability retroactively.
Build W-9 collection into your contractor onboarding process. Request it alongside your contract or statement of work, before any work begins.
The form collects the contractor's identifying information and a certification of their TIN accuracy. Here is what each section covers.
| Field | What the contractor enters | Why it matters |
|---|---|---|
| Line 1: Name | Legal name as it appears on their tax return. For a sole proprietor or single-member LLC, this is the owner's name, not a business trade name. | Used on the 1099. Must match IRS records to avoid TIN mismatch. |
| Line 2: Business name | DBA or trade name, if different from Line 1. Optional if the entity name on Line 1 is the full operating name. | Optional; helps match invoices to the correct payee record. |
| Line 3: Federal tax classification | Check one: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, LLC (with tax classification), or other. | Determines whether a 1099 is required (corporations are generally exempt). |
| Lines 5-6: Address | Street address, city, state, and ZIP for mailing the recipient copy of the 1099. | Required for mailing Copy B to the recipient. |
| Part I: TIN | Social Security Number (SSN) for individuals and sole proprietors; Employer Identification Number (EIN) for corporations, partnerships, and multi-member LLCs. | Goes directly on the 1099. A wrong TIN triggers backup withholding and potential IRS penalties. |
| Part II: Certification | Contractor's signature, certifying that their TIN is correct and that they are not subject to backup withholding. | Unsigned W-9s are not valid. The signature certifies accuracy under penalties of perjury. |
Sole proprietors and single-member LLCs must enter the owner's SSN in Part I, not an EIN. This is one of the most common W-9 errors. A sole proprietor who uses an EIN instead of their SSN creates a TIN mismatch that can trigger a CP2100 notice and backup withholding.
There is no official IRS procedure for how to request a W-9. You download the current version of the form from IRS.gov and send it to the contractor with instructions to complete, sign, and return it to you before you issue payment.
You can send it by email, include it in your contractor onboarding packet, or use a document management platform that supports electronic completion. Electronic signatures are acceptable. The IRS does not require a wet signature on a W-9.
Make the request straightforward. Tell the contractor what the form is, why you need it, and what happens if they do not provide it: you are required by law to withhold 24 percent of their payments as backup withholding until a valid W-9 is on file.
If a contractor declines to provide a W-9, you must begin backup withholding immediately. Withhold 24 percent of every payment and remit it to the IRS. File Form 945, Annual Return of Withheld Federal Income Tax, to report the withheld amounts at year-end.
You still file a 1099 at year-end if payments meet the reporting threshold. Without a TIN from the contractor, enter all zeros in the TIN field on the 1099. This will trigger an IRS notice, but it documents that you made a good-faith attempt to comply.
In practice, backup withholding at 24 percent is a strong motivator. Most contractors provide a W-9 once they understand that the alternative is a 24 percent reduction on every payment they receive from you.
Document your request in writing: the date you sent it and the contractor's response. If the IRS later questions your backup withholding compliance, a paper trail showing a timely, documented solicitation is your defense.
Review the completed W-9 before accepting it. Check four things:
Beyond review, run the name and TIN combination through the IRS TIN Matching program before filing your 1099s. TIN Matching is a free IRS service available through e-Services at IRS.gov. It validates that the name and TIN on the W-9 match IRS records before you file, which is the most effective way to prevent CP2100 (B-Notice) penalties.
Keep each W-9 for at least four years after the date of the associated tax return. For contractors with whom you have an ongoing relationship, many tax advisors recommend keeping the form indefinitely or requesting a fresh one every few years to ensure the information is still current.
You are not required to submit the W-9 to the IRS under normal circumstances. It is an internal record that supports your 1099 filings. If the IRS examines your information return compliance, you may be asked to produce W-9s to demonstrate that you exercised proper due diligence.
You do not need to collect a new W-9 every year for the same contractor. However, request an updated form when:
As a general best practice, request a new W-9 from active contractors every three to five years. Changes in business structure are common and not always communicated proactively.
No. The reporting threshold for the 2026 tax year determines whether you file a 1099-NEC for a given contractor. It does not change your W-9 collection policy.
Collect a W-9 from every contractor before the first payment, regardless of how much you expect to pay them. The threshold is applied at year-end when you determine who receives a 1099. Your W-9 collection process happens at onboarding.
For more on how the reporting threshold works, see 1099-NEC Reporting Threshold: When You Must File for Contractor Payments.
When you are ready to file, the information on the W-9 flows directly into your 1099-NEC or 1099-MISC in Adams® Tax Forms Helper®. Enter the contractor's name exactly as it appears on Line 1 of their W-9, and enter their TIN from Part I. The name and TIN must match what the contractor has on file with the IRS. Any difference can result in a CP2100 notice.
See Adding, Editing, or Deleting a 1099-NEC for instructions on entering contractor information, and About eFiling to file your 1099s with the IRS.
Collect the W-9 before the first payment. Verify the TIN before you file. The rest is straightforward.
Subject to change. Verify at IRS.gov or the relevant government site.
Before the first payment, not at year-end. There is no IRS dollar threshold for W-9 collection, so you do not wait to see whether a contractor will cross the reporting threshold. Build the request into onboarding, alongside your contract or statement of work, before any work begins.
No. The W-9 is never submitted to the IRS under normal circumstances; it stays in your files as the internal record supporting your 1099 filings. You use the name and TIN on it to populate the 1099 you file and furnish at year-end. If the IRS examines your information return compliance, you may be asked to produce W-9s to show due diligence.
You must begin backup withholding immediately, withholding 24 percent of every payment and remitting it to the IRS, then reporting the amounts on Form 945 at year-end. You still file a 1099 if payments meet the reporting threshold; without a TIN from the contractor, enter all zeros in the TIN field. Document the date you sent the request and the response, because a timely documented solicitation is your defense.
At least four years after the date of the associated tax return. For ongoing contractor relationships, many tax advisors recommend keeping the form indefinitely or requesting a fresh one every three to five years so the information stays current. Request a new W-9 when a contractor's name, TIN, or tax classification changes, or when you receive a CP2100 B-Notice.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
You have exceeded the IRS paper filing threshold and are required to file electronically.
