What Is a W-9 Form and When Should You Use It? (2025 Guide)

A W-9 form is an official IRS document used by businesses to collect a contractor's or freelancer’s taxpayer identification number (TIN). If you’re hiring someone who’s not a W-2 employee—like a designer, consultant, or part-time bookkeeper—you’re legally required to collect a completed W-9 before paying them.

Let’s walk through exactly what it is, when to use it, who sends it, and how to stay compliant.

Need help with your W9? Sam’s List connects you with proactive accountants who can walk you through the process. Find your new tax professional today!

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What Is a W-9 Form?

Form W-9, officially titled “Request for Taxpayer Identification Number and Certification,” is used by businesses to gather the correct information from non-employees they pay. It’s not filed with the IRS—instead, it’s kept on record in case of audit and to help the payer fill out future 1099 forms correctly.

Think of it as a way to say: "Hey, I paid this person, and here’s how to report it."

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When Should You Use a W-9?

You should request a W-9 form before you pay any:

• Independent contractor
• Freelancer or gig worker
• Single-member LLC
• Consultant or non-employee service provider

If you pay them $600 or more during the year, you’ll also need to send a 1099-NEC—and the W-9 gives you the info you need to do that.

Pro tip: Even if you don’t hit the $600 threshold, get the W-9 anyway. If they end up billing you more later, you’ll be ready.

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Who Needs to Fill Out a W-9?

Anyone who receives payments outside of a formal employer-employee relationship should complete a W-9. That includes:

• Freelancers
• Independent contractors
• Sole proprietors
• Landlords
• Self-employed consultants
• Single-member LLCs not taxed as corporations

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What’s Included in a W-9 Form?

The W-9 asks for the following info:

• Name of the contractor or business
• Business entity type (e.g. sole proprietor, LLC)
• Address
• Taxpayer Identification Number (TIN), which is either a Social Security Number or Employer Identification Number
• Signature and date certifying the info is correct

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W-9 vs 1099: What’s the Difference?

Feature	W-9	1099-NEC
Purpose	Collect taxpayer info	Report income to IRS
Who Completes It	Contractor or vendor	Payer/business
When It’s Used	Before issuing payment	After payments exceed $600
Filed With IRS?	No	Yes

If you're still confused, check out our full guide: W9 vs 1099: What's the Difference and When You Need Each

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Common Mistakes to Avoid with W-9s

• ❌ Not requesting a W-9 at all — You’ll be scrambling come tax time.
• ❌ Filing the W-9 with the IRS — You don’t. Just keep it on file.
• ❌ Letting old W-9s sit forever — Update forms if the contractor moves or changes their business entity.
• ❌ Paying before collecting the W-9 — Always collect first to stay compliant.

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Frequently Asked Questions

What is the purpose of a W-9 form?

It collects important taxpayer information from contractors or vendors so the business can prepare accurate 1099 forms at year-end.

Do I need to file a W-9 with the IRS?

No. The W-9 is for your records only and should not be sent to the IRS.

Can I email a W-9 form to someone?

Yes, but make sure it’s encrypted or shared securely. It contains sensitive personal and tax information.

What happens if a contractor refuses to fill out a W-9?

You may be required to withhold 24% of their payments for IRS backup withholding. It's important to communicate expectations clearly in advance.

How often should W-9s be updated?

Any time a contractor changes their name, address, or tax ID. Best practice is to confirm their info annually if you pay them regularly.

Not Sure If You Need a W-9 or a 1099?

Sam’s List connects you with vetted accountants and tax pros who can walk you through contractor payments, tax forms, and compliance—all without wasting your time. Find & get in touch with a proactive accountant today!

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You might also like:

• What Is a Consolidated Form 1099? A Complete Guide for Taxpayers
• Why Your Startup Needs a Fractional CFO (Not Just a CPA)

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Author: Kimi, Co-founder of Sam's List
Kimi writes about what she's learning while building Sam's List and shares honest takeaways from her conversations with accountants and financial advisors across the country. None of this is financial advice—just the stuff most people wish someone told them sooner.