How to fill out Form W-9, line by line

A plain-English summary of the IRS instructions for Form W-9 (Rev. March 2024). The requester uses your W-9 to get your correct taxpayer identification number (TIN), for example to report payments to you on a Form 1099.

Fill out the W-9 now (free, private)

Line 1 — Name

Required; do not leave it blank. It should match the name on your tax return. Individuals generally enter the name on their tax return. A sole proprietor or a disregarded entity enters the owner's name on line 1 and the business or disregarded entity's name on line 2.

Line 2 — Business name

Enter a business name, trade name, DBA name or disregarded entity name, if you have one.

Line 3a — Federal tax classification

Check only one box, for the person or entity on line 1:

• Individual or sole proprietorship → Individual/sole proprietor.
• Corporation → C corporation or S corporation.
• LLC classified as a partnership, or an LLC that filed Form 8832 or 2553 to be taxed as a corporation → Limited liability company, and enter P (partnership), C (C corporation) or S (S corporation).
• A disregarded entity (for example a single-member LLC) does not check LLC; it checks the box for its owner's classification.
• Partnership → Partnership; trust or estate → Trust/estate.

Line 3b — Foreign partners, owners or beneficiaries

Only for a partnership (including an LLC taxed as a partnership), trust or estate that has foreign partners, owners or beneficiaries and is giving the form to a partnership, trust or estate in which it has an ownership interest.

Line 4 — Exemptions

The exempt payee code and the FATCA exemption code apply only to certain entities, not individuals. Most people leave them empty.

Lines 5 and 6 — Address

Enter your street address (with apartment or suite number) and your city, state and ZIP code. This is where the requester will mail your information returns. If it is different from the address the requester already has, the instructions say to write “NEW” at the top.

Line 7 — Account numbers (optional)

You may list account numbers the requester uses for you.

Part I — Taxpayer identification number

• For individuals this is generally your social security number (SSN). A resident alien who cannot get an SSN enters an IRS ITIN in the SSN boxes.
• A sole proprietor with an EIN may enter either the SSN or the EIN.
• A single-member LLC that is disregarded enters the owner's SSN (or the owner's EIN). An LLC classified as a corporation or partnership enters the entity's EIN.
• The TIN must match the name on line 1 to avoid backup withholding. If you do not have a TIN, apply for one (Form SS-5 for an SSN, Form W-7 for an ITIN, Form SS-4 or irs.gov/EIN for an EIN).

Part II — Certification and signature

Signing certifies the statements printed on the form. Whether a signature is required depends on the kind of account or payment (the instructions list five cases), and the requester may ask you to sign in any case. If you have been notified that you are subject to backup withholding and are only providing your correct TIN, the instructions say to cross out item 2 before signing — our filler can do this for you.

Where to send it

To the requester, not to the IRS. The form itself says: “Give form to the requester. Do not send to the IRS.”

Summary of the instructions printed in https://www.irs.gov/pub/irs-pdf/fw9.pdf (Rev. March 2024), checked 2026-10-20. This page is not tax advice; for your situation see the full instructions at irs.gov/FormW9.