New client, new paperwork. Before the first invoice is paid, most businesses that hire freelancers send a Form W-9, Request for Taxpayer Identification Number and Certification. It is a one-page form, but the choices on it — which name, SSN or EIN, which tax box — decide what shows up on the 1099 you get in January, and a mistake can make the client withhold 24% of every payment.
This guide walks through the current form (Rev. March 2024) from the freelancer's side. It is general education based on IRS forms and pages, not advice for your specific situation.
What a W-9 is for (and what it is not)
The IRS says a payer who must file an information return — for freelancers, usually Form 1099-NEC — uses Form W-9 to get the payee's correct taxpayer identification number (TIN). IRS Publication 334 (Tax Guide for Small Business) puts it plainly: to get a payee's SSN or EIN, use Form W-9, and a payee who does not provide a number may be subject to backup withholding.
Three things the W-9 is not:
- It is not a tax return. The form itself says: give it to the requester, do not send it to the IRS.
- It does not make you an employee. Employees fill out Form W-4 instead; a W-9 signals you will be paid as an independent contractor and are responsible for your own income and self-employment tax.
- It is not for foreign persons. Non-US persons use the appropriate Form W-8 (or Form 8233) instead, per the W-9 instructions.
If you are unsure which 1099 the client will send you afterward, see our 1099-NEC vs 1099-MISC guide.
Line by line: what a freelancer usually enters
| Line | What it asks | Typical freelancer entry |
|---|---|---|
| 1 — Name | The name on your tax return | Your own legal name. For a sole proprietor or a disregarded single-member LLC, the owner's name goes here. |
| 2 — Business name | Business or disregarded-entity name, if different | Your DBA or LLC name, if you have one. Otherwise leave blank. |
| 3a — Tax classification | Check one of seven boxes | Most freelancers: Individual/sole proprietor. A single-member LLC that is disregarded checks the box for its owner (usually individual/sole proprietor), not "LLC". An LLC taxed as an S corporation checks LLC and enters S. |
| 3b — Foreign partners | Only for partnerships, trusts/estates (or LLCs taxed as partnerships) giving the form to a flow-through entity they own part of | Usually not applicable to solo freelancers. |
| 4 — Exemptions | Exempt payee / FATCA codes | Codes apply only to certain entities, not individuals — leave blank. |
| 5–6 — Address | Where the payer mails your 1099 | A mailing address you will still check in January. |
| Part I — TIN | SSN or EIN | See next section. |
| Part II — Certification | Signature under penalties of perjury | Sign and date. |
The name on line 1 and the number in Part I have to belong together. The form warns that the TIN "must match the name given on line 1 to avoid backup withholding." The most common mismatch is a single-member LLC owner putting the LLC name on line 1 and their personal SSN in Part I.
SSN or EIN?
According to the W-9 instructions:
- Sole proprietor: if you have an EIN, you may enter either your SSN or your EIN.
- Single-member LLC disregarded for tax: enter the owner's SSN (or the owner's EIN, if the owner has one) — not an EIN that belongs to the LLC itself.
- LLC taxed as a corporation or partnership: enter the entity's EIN.
Many freelancers get an EIN simply so they don't have to send their Social Security number to every client. The IRS issues EINs online, and says on its EIN page: "You never have to pay a fee for an EIN" — be wary of sites that charge for one. If you are deciding whether to form an LLC at all, our should I form an LLC tool walks through the trade-offs, and the LLC vs S-corp calculator shows when the S-corp election (which changes your line 3a box) starts to pay off.
Backup withholding: the 24% you want to avoid
If you don't give the payer a correct TIN, the IRS requires the payer to withhold 24% from future reportable payments — this is called backup withholding. The IRS lists independent-contractor payments reported on Form 1099-NEC among the payments it can apply to. Two other points from the IRS pages:
- "Applied For": if you have applied for a TIN but don't have it yet, the W-9 instructions say to write "Applied For", sign, and give it to the requester. The 60-day grace period applies to interest, dividends and certain tradable instruments — not to other payments, so for freelance fees backup withholding can apply until you provide the number.
- It isn't lost money, but it hurts cash flow. Any backup withholding shows on your 1099 and you claim it as federal income tax withheld on your return for that year. Until then, a quarter of each invoice is sitting with the IRS.
To stop backup withholding, the IRS says you fix the reason — usually by giving the payer the correct TIN. The W-9 also carries penalties: $50 for each failure to furnish a correct TIN (unless due to reasonable cause), and $500 for a false statement with no reasonable basis that results in no backup withholding.
Practical habits that save trouble in January
- Keep a filled, signed W-9 PDF ready — but re-sign and re-date it when you send it, and update it whenever your name, address, TIN or entity type changes. The instructions require a new W-9 if the name or TIN changes.
- Send it securely. A W-9 carries your TIN. Use the client's secure portal or an encrypted method rather than plain email, and question any request that arrives unexpectedly. The IRS links its identity-theft guide (Publication 5027) from the Form W-9 page.
- Track who has your W-9. That list is also your list of who should send you a 1099-NEC — useful for checking nothing is missing (or doubled) when you file.
- Remember: no 1099 doesn't mean no tax. Payers only have to send 1099-NEC above the reporting threshold, but all of your self-employment income is reportable. Budget for it during the year with the quarterly tax estimator and our quarterly estimated tax guide, and see what's left per hour with the true hourly rate calculator.
Sources used for this guide
- IRS, About Form W-9, Request for Taxpayer Identification Number and Certification and the form itself, Form W-9 (Rev. March 2024) — line instructions, SSN/EIN rules, "Applied For", penalties.
- IRS, Backup withholding — 24% rate, payments covered, how to stop it, claiming the credit.
- IRS, Get an employer identification number — free online EIN.
- IRS Publication 334 — payers use Form W-9 to get a payee's SSN or EIN; plus the primary sources listed below for estimated tax.