W-9 Form for Freelancers: What It Is and What to Fill In

A Form W-9 (Request for Taxpayer Identification Number and Certification) is how a client collects the information it needs to report what it paid you. Clients usually ask for one before the first payment. It goes to the client, not to the IRS.

Why clients ask for it

If a business pays you enough during the year, it files an information return (usually Form 1099-NEC) with the IRS and sends you a copy. It needs your name, address and taxpayer identification number to do that. Our 1099-NEC vs 1099-K guide explains the 2026 thresholds. A W-9 doesn't mean you owe tax on a payment, and not receiving a 1099 doesn't mean income is tax-free.

What to fill in

Line 1, name: your name as it appears on your tax return. For a sole proprietor that is your personal name.
Line 2, business name: your business or "doing business as" name, if you have one.
Federal tax classification: sole proprietors and single-member LLCs that haven't elected corporate tax treatment check "Individual/sole proprietor or single-member LLC". Other boxes are for corporations, partnerships and so on. See our LLC vs sole proprietor guide.
Address: where the client should send tax forms.
Taxpayer identification number: your Social Security number or your Employer Identification Number (EIN). Sole proprietors may use either.
Signature and date.

Protect your Social Security number

You can get an EIN for free from the IRS and use it instead of your SSN on W-9s. Apply only on IRS.gov; paid third-party sites charge for something that is free. See Get an Employer Identification Number.
Don't send a W-9 as an ordinary email attachment if the client offers a secure portal. If you must email it, use a password-protected PDF and send the password separately.
Only send it to a real client you plan to work with, not in response to an unsolicited request.

What if you don't give one?

The payer may be required to withhold backup withholding from your payments (currently 24%) and send it to the IRS. You can recover it as credit when you file, but it hurts cash flow. See IRS Topic 307, backup withholding.

Foreign freelancers

A W-9 is for US persons. Non-US freelancers working for US clients are typically asked for a Form W-8BEN instead. If that is you, ask the client which form they need.

Get the official form: IRS Form W-9.

FAQ

Do I need a new W-9 every year?

Usually no. Send a new one if your name, business structure, address or taxpayer ID changes, or if a client asks you to update it.

Can I use my EIN instead of my SSN?

Yes, a sole proprietor can enter either. Many freelancers get an EIN to avoid giving out their SSN.

Does a W-9 create a tax bill?

No. It only gives the client your information for reporting. Your tax is based on your income and deductions, whether or not you get a 1099.