Form W-9 — Request for Taxpayer Identification Number and Certification
Version: Form W-9 (Rev. March 2024). Deliver the signed PDF to the requester (do not send to the IRS).
Reminder: Line 1 must show the legal name that matches the TIN you provide. If you are a disregarded
entity, list the owner on line 1 and the disregarded entity name on line 2.
Part I — Name and federal tax classification
If this is a disregarded entity owned by an individual, keep line 1 as the owner’s name and enter the
disregarded entity name here.
3. Federal tax classification — check only one
Single-member LLCs that are disregarded should check the owner’s classification above and keep line 1 as the
owner.
3b. Flow-through checkbox — appears when applicable
We’ll show line 3b when all three conditions below are true.
When both boxes are checked, line 3b becomes required and will
be checked automatically.
4. Exemptions (codes apply only to certain entities — see instructions)
Individuals generally do not have an exempt
payee code. FATCA codes apply only if you are documenting accounts maintained outside the U.S.
Mailing address and requester information
Part I — Taxpayer identification number (TIN)
Provide the TIN that matches line 1. If you are waiting on an IRS number,
you may mark “I am applying for a TIN” and leave the boxes blank for now.
Social security number
Employer identification number
If the entity is a disregarded entity owned by a
corporation, partnership, or trust, provide the owner’s EIN rather than the disregarded entity’s number.
Part II — Certification and signature
Signature requirement
Signing confirms that (1) the number shown above is correct (or you are waiting for one), (2) you are not
subject to backup withholding unless indicated, (3) you are a U.S. person, and (4) any FATCA exemption code is
correct.
Use your mouse or finger to draw your signature.
When requesters need Form W-9
U.S. persons and entities provide W-9 so payers can issue Forms 1099, 1098, and other information returns.
Freelancers, consultants, and vendors billing U.S. companies
Creators receiving U.S.-source royalties or prize income
LLCs and corporations onboarding with payment processors
Before signing
Ensure the name on line 1 matches the TIN you provide (SSN or EIN).
Select the correct federal tax classification — single-member LLCs list their owner’s classification.
Add exemption codes only if you know they apply; most individuals leave them blank.
Use the “Type my name” option if you prefer a typed signature instead of drawing.
After exporting
Send the signed PDF directly to the requester — never to the IRS.
Update the form whenever your legal name, classification, or TIN changes.
Keep a copy on file for your records and year-end reconciliations.
