The IRS Form W-9, also called a “Request for Taxpayer Identification Number and Certification,” is the form that is used to gather the legal name and tax identification number (TIN) of an individual or business entity. This form is required when a payment is made, and taxes are not being withheld. Stay up to date with the most recent instructions.
A W-9 is not submitted to the IRS but kept for record-keeping and should be retained for four (4) years.
Source: Forms and Associated Taxes for Independent Contractors
| State | PDF URL |
| Massachusetts | mass.gov |
| Indiana | in.gov |
Source: 26 U.S. Code § 3402(a)(1)
You’ll need to provide a completed W-9 form anytime you receive payments from which taxes must be withheld.
Some common situations include:
There are a couple of exceptions where you wouldn’t need to submit a W-9 form 2025, such as:
Enter full legal name in the “Name” field.
Enter the “Business Name.”
Check the Federal Tax Class, i.e. “Individual”.
Enter “Exemption Codes” (if any).
The W-9 form is a tax document issued by the Internal Revenue Service (IRS) that requests a taxpayer’s identification number and certification. This form is used by businesses and individuals when hiring independent contractors, freelancers, or vendors to ensure proper tax reporting and withholding.
If you’re an independent contractor, freelancer, or vendor providing services to a company or individual, you’ll likely be asked to complete a W-9 form. This allows the payer to accurately report your earnings to the IRS and avoid penalties for failure to withhold taxes.
Accessing a fillable W-9 form for 2024 – simply visit the IRS website and download the latest version. You can fill it out digitally on your computer or print it out and complete it by hand. You can also download a free W-9 form using our free templates.