Form W-9 (2026)
Request for Taxpayer Identification Number and Certification
FAQs
Frequenty asked questions
Who needs to fill out Form W-9?
Any U.S. person (including a resident alien) who is required to provide their Taxpayer Identification Number to someone who must file an information return with the IRS.
What is a Taxpayer Identification Number (TIN)?
A TIN is either a Social Security Number (SSN), Employer Identification Number (EIN), Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN).
When do I need to submit a W-9?
You typically need to submit a W-9 when starting work as an independent contractor, opening a bank account, receiving investment income, or any time a payer needs your TIN for tax reporting purposes.
What is backup withholding?
Backup withholding is a type of income tax withholding on certain payments when you fail to provide a correct TIN. The current backup withholding rate is 24%.
Can I use my ITIN instead of SSN?
Yes, if you are a nonresident alien with no effectively connected income from sources within the United States and you are claiming the benefit of an income tax treaty, you should use your ITIN.
Do I need to update my W-9 if my information changes?
Yes, you should provide an updated W-9 to the requester if your name or TIN changes.
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Related Forms
Check out other related forms
Form W-4
Employee's Withholding Certificate
Form 1099-MISC
Miscellaneous Income
Form 8822
IRS Change of Address
Form DS82
US Passport Renewal Application
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