{"id":35105,"date":"2026-04-13T10:12:18","date_gmt":"2026-04-13T09:12:18","guid":{"rendered":"https:\/\/figsflow.com\/us\/?p=35105"},"modified":"2026-04-13T10:15:42","modified_gmt":"2026-04-13T09:15:42","slug":"how-to-fill-irs-w-9-form-correctly","status":"publish","type":"post","link":"https:\/\/figsflow.com\/us\/how-to-fill-irs-w-9-form-correctly\/","title":{"rendered":"IRS W-9 Form: What It Is &amp; How to Fill It Out Correctly (2026)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"35105\" class=\"elementor elementor-35105\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20aa4e8 e-flex e-con-boxed e-con e-parent\" data-id=\"20aa4e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-646d711 elementor-widget elementor-widget-text-editor\" data-id=\"646d711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You have been working with your freelance clients, whether through a platform like Fiverr or Upwork or directly with a company, and before they process your invoice, they are asking for a single-page form called the IRS W-9 form.<\/p><p>You probably have questions. What goes where? Whether what you are filling in is actually correct. That hesitation is reasonable because you are signing a certification under penalty of perjury, and the stakes of getting it wrong are real.<\/p><p>If that is where you are, this guide is for you. We will walk you through the form section by section so you can complete it correctly and get paid. Along the way, we will answer every question you are likely to have about what the IRS W-9 form is, who needs it, and what happens if something goes wrong.<\/p><p>Let&#8217;s get started.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76b4cda elementor-widget elementor-widget-text-editor\" data-id=\"76b4cda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>A few things to know upfront:<\/h2><ul><li>The IRS W-9 form goes from you to whoever is paying you. It never goes to the IRS directly.<\/li><li>Any US business paying you $600 or more in a calendar year as a nonemployee needs your IRS W-9 form on file before they can issue a 1099 at year&#8217;s end.<\/li><li>Refusing to provide one, or providing incorrect information, triggers 24% backup withholding on every payment until the problem is resolved.<\/li><li>The March 2024 revision introduced Line 3b and clarified how disregarded entities complete Line 3a. If you have an older version on file with a client, it is worth checking.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c084647 e-flex e-con-boxed e-con e-parent\" data-id=\"c084647\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0219898 elementor-widget elementor-widget-heading\" data-id=\"0219898\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is the IRS W-9 Form &amp; What Does It Actually Do? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0fb8b2 elementor-widget elementor-widget-text-editor\" data-id=\"b0fb8b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>IRS W-9 form, officially titled the Request for Taxpayer Identification Number and Certification, is:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a57a6e elementor-blockquote--skin-quotation elementor-blockquote--align-left elementor-widget elementor-widget-blockquote\" data-id=\"9a57a6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\ta one-page identity document that gives any US business or client paying you for freelance or contract work the information they need to report that payment to the IRS at year's end.   \t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f33d3f1 elementor-widget elementor-widget-text-editor\" data-id=\"f33d3f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You complete it, hand it to your client or platform, and they keep it on file. At year&#8217;s end, they use your name, tax classification, and Taxpayer Identification Number (TIN) to complete the relevant 1099 form and file it with the IRS.<\/p><p><strong>Here is what that form looks like:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a5168 elementor-widget elementor-widget-bdt-document-viewer\" data-id=\"13a5168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-document-viewer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"bdt-document-viewer\">\n\t\t\t\t\t\t\t\t<iframe src=\"https:\/\/docs.google.com\/viewer?url=https%3A%2F%2Ffigsflow.com%2Fus%2Fwp-content%2Fuploads%2F2026%2F04%2FForm-W-9-Rev.-March-2024.pdf&#038;embedded=true\" class=\"bdt-document\"><\/iframe>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89e743b elementor-widget elementor-widget-text-editor\" data-id=\"89e743b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The form has seven numbered lines at the top, a Part I for your TIN, and a Part II where you sign.<\/p><p>By signing, you are certifying four things under penalty of perjury:<\/p><ul><li>Your TIN is correct, or you are waiting for one to be issued.<\/li><li>You are not currently subject to backup withholding.<\/li><li>You are a US citizen or other US person.<\/li><li>Your FATCA exemption code, if you entered one, is accurate.<\/li><\/ul><p>FATCA is a US law that requires foreign financial institutions to report accounts held by US persons. The exemption code applies to specific institutional entities with accounts held outside the United States. If you are a freelancer or self-employed professional operating in the US, this field does not apply to you. Leave it blank and sign.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b948d6 elementor-widget elementor-widget-heading\" data-id=\"4b948d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Needs to Fill Out an IRS W-9 Form? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c28225f elementor-widget elementor-widget-text-editor\" data-id=\"c28225f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Any US business or client paying you for freelance or contract work outside of employment will ask for your IRS W-9 form. You fill it out and hand it to them. That applies whether you operate as an individual, sole proprietor, LLC, S-corp, or partnership.<\/p><p>The requirement kicks in at $600. <strong>Once a single client pays you that amount or more in a calendar year, they are legally required to report it to the IRS via a 1099, and your W-9 is what makes that possible.<\/strong> Below $600, no IRS W-9 form is required, but the income is still taxable regardless.<\/p><p>For platform-based work, one IRS W-9 form goes to the platform itself, not one per client. Fiverr, Upwork, and similar platforms are the legal payer. They aggregate your earnings and issue a single 1099-K at year&#8217;s end.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3293e5c bdt-hide-entries-on-mobile-yes elementor-widget elementor-widget-bdt-table\" data-id=\"3293e5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-table bdt-overflow-auto \" id=\"bdt-table-3293e5c\">\n\n\n\t\t\t<table>\n    <thead>\n      <tr>\n        <th>Situation<\/th>\n        <th>W-9 Required?<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>Direct freelance client paying $600+ in the year<\/td>\n        <td>Yes<\/td>\n      <\/tr>\n      <tr>\n        <td>Direct freelance client paying under $600<\/td>\n        <td>No, but income is still taxable<\/td>\n      <\/tr>\n      <tr>\n        <td>Work through Fiverr, Upwork, or a similar platform<\/td>\n        <td>One W-9 to the platform only<\/td>\n      <\/tr>\n      <tr>\n        <td>You are an employee of the company<\/td>\n        <td>No, W-4 applies instead<\/td>\n      <\/tr>\n      <tr>\n        <td>You are a foreign person receiving US payments<\/td>\n        <td>No, W-8 series applies<\/td>\n      <\/tr>\n      <tr>\n        <td>Individual consumer paying you personally<\/td>\n        <td>No reporting obligation on their part<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c9926c elementor-widget elementor-widget-heading\" data-id=\"9c9926c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">W-9 &amp; the 1099: How the Two Connect <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-522a8fc elementor-widget elementor-widget-text-editor\" data-id=\"522a8fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Through the IRS W-9 form, you give the payer your name, tax classification, and taxpayer identification number. The payer uses that information and at year&#8217;s end files a 1099, a summary report of all the money paid to you, sending one copy to the IRS and one to you. You use your copy to make sure your own tax return matches what was reported.<\/p><p>The specific 1099 depends on the type of payment you receive:<\/p><ul><li><strong>1099-NEC<\/strong> covers freelance and contract service payments of $600 or more. This is the one most freelancers receive.<\/li><li><strong>1099-MISC<\/strong> covers miscellaneous income, including rent, royalties, and prizes.<\/li><li><strong>1099-K<\/strong> is what platforms like Fiverr and Upwork issue for payments processed through their networks.<\/li><li><strong>1099-INT &amp; 1099-DIV<\/strong> cover interest and dividend income, respectively.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-461d601 elementor-widget elementor-widget-heading\" data-id=\"461d601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Fill Out Form IRS W-9 Form: Line by Line <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce09eba elementor-widget elementor-widget-text-editor\" data-id=\"ce09eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The form is one page. Work through it top to bottom.<\/p><p>Most of the fields are straightforward once you know which version of yourself, individual, sole proprietor, LLC, or corporation, you are presenting to the payer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6691f9c elementor-widget elementor-widget-heading\" data-id=\"6691f9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Personal and Business Information (Lines 1 through 7) <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ede623 elementor-widget elementor-widget-image\" data-id=\"2ede623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"457\" src=\"https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-it-Correctly-Part-0-Section-1024x468.png\" class=\"attachment-large size-large wp-image-35141\" alt=\"\" srcset=\"https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-it-Correctly-Part-0-Section-1024x468.png 1024w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-it-Correctly-Part-0-Section-300x137.png 300w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-it-Correctly-Part-0-Section-768x351.png 768w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-it-Correctly-Part-0-Section-650x297.png 650w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-it-Correctly-Part-0-Section.png 1431w\" sizes=\"(max-width: 1000px) 100vw, 1000px\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3baa70d elementor-widget elementor-widget-heading\" data-id=\"3baa70d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Line 1: Name of Entity or Individual <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15e8e9e elementor-widget elementor-widget-text-editor\" data-id=\"15e8e9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Enter the name that matches your TIN exactly as the IRS has it on record. Do not leave this blank.<\/p><p><strong>If you are an individual or sole proprietor<\/strong>, enter your legal name as it appears on your tax return and Social Security card. If you recently changed your last name and have not yet updated it with the SSA, enter your first name, your old last name as shown on your Social Security card, then your new last name.<\/p><p><strong>If you are a partnership, C-corp, S-corp, or LLC<\/strong> that is not a disregarded entity, enter the entity&#8217;s legal name as shown on its tax return.<\/p><p><strong>If you are a single-member LLC that is a disregarded entity<\/strong>, enter the owner&#8217;s name here, not the LLC name. The LLC name goes on Line 2.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f23d3d7 elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"f23d3d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tWhat is a disregarded entity? \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>A disregarded entity is a business that the IRS does not recognize as separate from its owner for tax purposes. The most common example is a single-member LLC that has not elected to be taxed as a corporation. Its income flows directly onto the owner&#8217;s personal tax return. If your LLC files on Schedule C, it is a disregarded entity.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f7241c elementor-widget elementor-widget-heading\" data-id=\"8f7241c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Line 2: Business Name or Disregarded Entity Name <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbd125e elementor-widget elementor-widget-text-editor\" data-id=\"bbd125e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you operate under a trading or business name different from what you entered on Line 1, put it here.<\/p><p>If not, leave it blank.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13455a7 elementor-widget elementor-widget-heading\" data-id=\"13455a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Line 3a: Federal Tax Classification <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a05b015 elementor-widget elementor-widget-text-editor\" data-id=\"a05b015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Check one box only from the seven options below.<\/p><ul><li><strong>Individual or Sole Proprietor<\/strong> &#8211; You work for yourself with no separate business entity registered.<\/li><li><strong>Single-member LLC (Disregarded)<\/strong> &#8211; You have a one-person LLC, but it files on Schedule C (the IRS form used to report self-employment income on your personal tax return), and the IRS treats it as the same as you personally.<\/li><li><strong>C-Corporation<\/strong> &#8211; A fully separate business entity that pays its own corporate tax. Most large companies are C-corporations.<\/li><li><strong>S-Corporation<\/strong> &#8211; Similar to a C-corp in structure, but profits pass through directly to the owner&#8217;s personal tax return, avoiding double taxation.<\/li><li><strong>Partnership<\/strong> &#8211; Two or more people running a business together and splitting profits.<\/li><li><strong>Trust or Estate<\/strong> &#8211; A legal arrangement managing assets on behalf of beneficiaries.<\/li><li><strong>LLC (Taxed as Corporation or Partnership)<\/strong> &#8211; Check the LLC box and enter an additional letter in the field provided. Enter P if your LLC is taxed as a partnership, C if taxed as a C-corp, and S if taxed as an S-corp.<\/li><\/ul><p>If you have a single-member LLC that files on Schedule C (the IRS form used to report self-employment income on your personal tax return), check Individual\/sole proprietor, not LLC. A disregarded entity checks the box reflecting its owner&#8217;s classification, not the LLC box.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21ff450 elementor-widget elementor-widget-heading\" data-id=\"21ff450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Line 3b: Foreign Partners, Owners, or Beneficiaries <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4051f4c elementor-widget elementor-widget-text-editor\" data-id=\"4051f4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Added in the March 2024 revision. Check this box only if all three of the following apply to you:<\/p><ul><li>You are a partnership, trust, or estate (including an LLC taxed as a partnership)<\/li><li>You have foreign partners, owners, or beneficiaries<\/li><li>You are providing this IRS W-9 form to another partnership, trust, or estate in which you hold an ownership interest<\/li><\/ul><p>If all three apply, tick the box. If any one of them does not, leave it blank. Most freelancers, sole proprietors, and standard LLCs will leave this blank.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6246231 elementor-widget elementor-widget-heading\" data-id=\"6246231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Line 4: Exemptions <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7190bd elementor-widget elementor-widget-text-editor\" data-id=\"b7190bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are two fields here:<\/p><ul><li>an exempt payee code, and<\/li><li>a FATCA exemption code<\/li><\/ul><p><strong>The exempt payee code<\/strong> applies to organizations that are legally exempt from backup withholding, such as government bodies, corporations, registered financial institutions, and tax-exempt organizations. If you are an individual, sole proprietor, or standard LLC taking on freelance work, this does not apply to you. Leave it blank.<\/p><p><strong>The FATCA exemption code<\/strong> applies only to entities with accounts maintained outside the United States. If you are a freelancer or self-employed professional operating within the US, this does not apply to you either. Leave it blank.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-610510b elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"610510b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tClaiming an Exemption You Are Not Entitled To \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Entering an exempt payee code you are not entitled to claim is a false certification under penalty of perjury and carries a $500 civil penalty. If you are unsure whether either exemption applies to your situation, leave both fields blank.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-855473e elementor-widget elementor-widget-heading\" data-id=\"855473e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Lines 5 &amp; 6: Address &amp; City, State, ZIP <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-016ac16 elementor-widget elementor-widget-text-editor\" data-id=\"016ac16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Enter the address where you want your 1099 (the year-end summary of what the payer reported to the IRS) mailed. If this differs from what the payer already has on file, write NEW at the top of the form.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e57e701 elementor-widget elementor-widget-heading\" data-id=\"e57e701\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Line 7: Account Numbers <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f8e3df elementor-widget elementor-widget-text-editor\" data-id=\"9f8e3df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This is not your bank account number, and you can leave it blank as it is optional.<\/p><p>But if the payer uses a specific reference number to identify you in their system, such as a client ID or vendor number, you can list it here.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd6994 elementor-widget elementor-widget-heading\" data-id=\"2cd6994\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Part I: Taxpayer Identification Number <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7774159 elementor-widget elementor-widget-image\" data-id=\"7774159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"173\" src=\"https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-I-Taxpayer-Identification-Number-TIN-1024x177.png\" class=\"attachment-large size-large wp-image-35142\" alt=\"\" srcset=\"https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-I-Taxpayer-Identification-Number-TIN-1024x177.png 1024w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-I-Taxpayer-Identification-Number-TIN-300x52.png 300w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-I-Taxpayer-Identification-Number-TIN-768x133.png 768w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-I-Taxpayer-Identification-Number-TIN-650x113.png 650w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-I-Taxpayer-Identification-Number-TIN.png 1449w\" sizes=\"(max-width: 1000px) 100vw, 1000px\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-598e620 elementor-widget elementor-widget-text-editor\" data-id=\"598e620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Enter your TIN (Taxpayer Identification Number, the unique number the IRS uses to identify you for tax purposes) in the appropriate box. The TIN must match the name on Line 1 exactly as the IRS has it on record.<\/p><ul><li>If you are an individual or sole proprietor, use your Social Security Number (SSN)<\/li><li>If you are a sole proprietor with an Employer Identification Number (EIN), you may use either, but the IRS recommends your SSN to reduce mismatch risk<\/li><li>If you are a single-member LLC disregarded from its owner, enter the owner&#8217;s SSN, or EIN if the owner has one<\/li><li>If you are an LLC taxed as a corporation or partnership, C-corp, S-corp, or partnership, enter the entity&#8217;s EIN<\/li><li>If you are a resident alien without an SSN, use your Individual Taxpayer Identification Number (ITIN), entered in the SSN field<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9982029 elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"9982029\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tDon't have a TIN yet?   \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Write &#8220;Applied For&#8221; in the field, sign, date, and submit the form. For freelance service payments, backup withholding begins immediately. There is no grace period. Apply and provide your TIN to the payer as soon as it is issued.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f60dc41 elementor-widget elementor-widget-heading\" data-id=\"f60dc41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Part II: Certification <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-954abe6 elementor-widget elementor-widget-image\" data-id=\"954abe6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"285\" src=\"https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-II-Certification-1024x292.png\" class=\"attachment-large size-large wp-image-35143\" alt=\"\" srcset=\"https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-II-Certification-1024x292.png 1024w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-II-Certification-300x86.png 300w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-II-Certification-768x219.png 768w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-II-Certification-650x185.png 650w, https:\/\/figsflow.com\/us\/wp-content\/uploads\/2026\/04\/IRS-W-9-Form-How-to-Fill-It-Correctly-Part-II-Certification.png 1434w\" sizes=\"(max-width: 1000px) 100vw, 1000px\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a387a3f elementor-widget elementor-widget-text-editor\" data-id=\"a387a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sign and date. By doing so, you are certifying under penalty of perjury that:<\/p><ul><li>your TIN is correct,<\/li><li>you are not subject to backup withholding,<\/li><li>you are a US person, and<\/li><li>your FATCA exemption code if entered, is accurate<\/li><\/ul><p>Before you sign, check one thing. If the IRS has previously notified you that you are subject to backup withholding because you underreported interest or dividend income, cross out item 2 before signing. Signing with item 2 intact in that situation is a false certification.<\/p><p>For real estate transactions, item 2 does not apply and can be crossed out. For standard freelance service payments, sign as is.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e84d9f elementor-widget elementor-widget-heading\" data-id=\"0e84d9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When Should You Request a W-9 from Someone? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f23acb0 elementor-widget elementor-widget-text-editor\" data-id=\"f23acb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are hiring subcontractors for your own work, or advising small business clients on their compliance obligations, the W-9 question flips. You are now the payer, and it is your responsibility to collect it.<\/p><p>Let&#8217;s look at each scenario in detail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0421214 e-con-full e-flex e-con e-child\" data-id=\"0421214\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02bc98a elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"02bc98a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tYou are Paying a Vendor $600 or More In a Calendar Year \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Request the W-9 before the first payment. Without it on file, you have no accurate TIN information to file a compliant 1099 at year&#8217;s end.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4847556 elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"4847556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tYou are Paying a Corporate Vendor \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Payments to C-corporations and S-corporations generally do not require a 1099-NEC, but you still need their TIN to confirm their classification and to cover exceptions. Payments to corporations for medical and health care services, attorneys&#8217; fees, and services provided to federal executive agencies still require a 1099-MISC regardless of corporate status.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd0a5ef elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"cd0a5ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tYour Vendor Does Not Have a TIN Yet \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>If a vendor writes &#8220;Applied For&#8221; on their IRS W-9 form and the payment is for freelance or contract services, backup withholding begins immediately. There is no grace period for service payments. The 60-day window applies only to interest and dividend payments.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-868a59f elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"868a59f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tBefore You File Your 1099s \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Run your vendor TINs through the IRS TIN matching service at IRS.gov\/e-services before filing. Retain all IRS W-9 forms on file for at least four years after the last payment to that vendor.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e8fa0f e-flex e-con-boxed e-con e-parent\" data-id=\"2e8fa0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65259e5 elementor-widget elementor-widget-heading\" data-id=\"65259e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Backup Withholding: What Triggers It &amp; How to Avoid It <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9d4ff2 elementor-widget elementor-widget-text-editor\" data-id=\"d9d4ff2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Backup withholding is what happens when the IRS loses confidence in the payment reporting chain. The payer withholds 24% of every payment and sends it directly to the IRS. You receive 76 cents per dollar until the problem is resolved.<\/p><p>It activates under five conditions:<\/p><ul><li>You do not furnish your TIN to the payer<\/li><li>You provide a W-9 but fail to certify your TIN when required<\/li><li>The IRS notifies the payer that the TIN you provided is incorrect<\/li><li>The IRS notifies you that you have been underreporting interest or dividend income<\/li><li>You fail to certify that you are not subject to backup withholding for interest and dividend accounts opened after 1983<\/li><\/ul><p>The 24% applies to every reportable payment until the cause is remedied, not just the one that triggered the notice.<\/p><p>Not all payments are subject to it. Wages, real estate transactions, pension and IRA distributions, and canceled debt are all exempt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a378017 elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"a378017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tIf You are the Payer \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Failing to collect backup withholding when required makes you personally liable for the uncollected amount. A CP2100 notice from the IRS flags a TIN mismatch and triggers a B notice to the vendor. If they don&#8217;t respond with a verified TIN within the required timeframe, backup withholding applies to all subsequent payments. A second CP2100 for the same vendor means a second B notice, and withholding continues until the vendor submits a corrected W-9.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02efc19 elementor-widget elementor-widget-heading\" data-id=\"02efc19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">W-9 vs W-8: Which Form for Non-US Persons? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00fc783 elementor-widget elementor-widget-text-editor\" data-id=\"00fc783\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The IRS W-9 form is for US persons only. If you are a US citizen, a US resident alien, or an entity organized under US law, the W-9 is your form.<\/p><p>If you are a foreign person or entity, you use the W-8 series instead. The specific W-8 form depends on your situation:<\/p><ul><li>W-8BEN is for individual foreign persons certifying their foreign status<\/li><li>W-8BEN-E is the equivalent for foreign entities<\/li><li>W-8ECI applies to foreign persons whose income is effectively connected to a US trade or business<\/li><li>W-8EXP is for foreign governments and certain foreign tax-exempt organizations<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a23b662 elementor-position-left bdt-icon-type-icon bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"a23b662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon-heading bdt-flex bdt-flex-middle\">\n\n\t\t\t\n\t\t\n\t\n\n\t\t\t<div class=\"bdt-icon-box-title-wrapper\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tIf You are the Payer \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Accepting an IRS W-9 form from a foreign contractor is a compliance error. Without a valid W-8 on file, US tax rules require you to presume foreign status and withhold at 30% on payments. A completed W-8 is what allows you to apply the correct withholding rate, which may be lower under a tax treaty.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4cd879 elementor-widget elementor-widget-heading\" data-id=\"d4cd879\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bf27bf elementor-widget elementor-widget-text-editor\" data-id=\"1bf27bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The IRS W-9 form is a simple form at its core. All it requires is:<\/p><ul><li>Your legal name or entity name<\/li><li>Your business name or DBA, if applicable<\/li><li>Your federal tax classification<\/li><li>Your address<\/li><li>Your Taxpayer Identification Number<\/li><\/ul><p>Keep these details ready and follow the line-by-line walkthrough above. You can have it filled out before your coffee is ready.<\/p><p>Before you submit, cross-check that your name and TIN match exactly as the IRS has them on record. That one check is what keeps your year-end reporting clean.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b816809 elementor-widget elementor-widget-heading\" data-id=\"b816809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQs) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a039f8c elementor-widget elementor-widget-bdt-accordion\" data-id=\"a039f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-a039f8c\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-a039f8c&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-does-an-irs-w-9-form-expire\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"does-an-irs-w-9-form-expire\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDoes an IRS W-9 form expire?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>There is no formal expiry date on an IRS W-9 form. However, a new one is required whenever your name, TIN, or entity classification changes. A W-9 that no longer reflects your current details creates a TIN mismatch risk at year&#8217;s end. Payers should review vendor W-9s periodically, particularly before the 1099 season.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-do-i-need-to-submit-a-new-w-9-every-year-to-the-same-client\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"do-i-need-to-submit-a-new-w-9-every-year-to-the-same-client\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDo I need to submit a new W-9 every year to the same client?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>No, not as a routine matter. The same IRS W-9 form remains valid as long as your information has not changed. You only need to resubmit if your legal name, TIN, business structure, or exempt payee status changes. Some clients may request an updated form annually as a matter of internal policy, which is their prerogative.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-do-i-do-if-i-do-not-have-a-tin-yet\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"what-do-i-do-if-i-do-not-have-a-tin-yet\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat do I do if I do not have a TIN yet?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>Write &#8220;Applied For&#8221; in the TIN field, sign, date, and submit the form. For freelance service payments (nonemployee compensation), backup withholding begins immediately. There is no grace period. Apply for your SSN, EIN, or ITIN as soon as possible and provide the completed TIN to the payer the moment you receive it.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-can-i-refuse-to-provide-an-irs-w-9-form\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"can-i-refuse-to-provide-an-irs-w-9-form\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tCan I refuse to provide an IRS W-9 form?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>You can refuse, but the consequence is immediate 24% backup withholding on every payment from that payer. Additionally, failing to furnish your TIN carries a $50 penalty per occurrence. Willfully providing false information on the form carries a $500 civil penalty and potential criminal liability. Refusal is rarely the right call.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-do-corporations-need-to-provide-an-irs-w-9-form\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"do-corporations-need-to-provide-an-irs-w-9-form\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDo corporations need to provide an IRS W-9 form?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>Yes, if the payer requests one. Even though payers generally do not need to issue a 1099-NEC to a C-corp or S-corp for most service payments, the payer still needs the TIN and entity classification to confirm that the exemption applies and to cover exceptions such as medical payments and attorneys&#8217; fees. An IRS W-9 form on file protects both parties.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-is-a-substitute-irs-w-9-form-and-is-it-valid\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"what-is-a-substitute-irs-w-9-form-and-is-it-valid\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat is a substitute IRS W-9 form, and is it valid?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>A substitute IRS W-9 form is a custom form developed by the requester that captures the same information as the official IRS form. It is valid as long as its content is substantially similar to the official form and the certification language appears clearly, with the same four points covered. You are not required to sign provisions unrelated to the certifications. If in doubt, ask for the official IRS form instead.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-does-the-w-9-need-to-be-notarised-or-witnessed\"\n\t\t\t\t\t\t\tdata-accordion-index=\"6\" data-title=\"does-the-w-9-need-to-be-notarised-or-witnessed\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDoes the W-9 need to be notarised or witnessed?  \t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p>No. An IRS W-9 form requires only your signature and date. It is a self-certified document signed under penalty of perjury. No notary, witness, or third-party verification is required.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>You have been working with your freelance clients, whether through a platform like Fiverr or Upwork or directly with a company, and [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":35148,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[67,6],"tags":[],"class_list":["post-35105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountants","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/posts\/35105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/users\/39"}],"replies":[{"embeddable":true,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/comments?post=35105"}],"version-history":[{"count":22,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/posts\/35105\/revisions"}],"predecessor-version":[{"id":35146,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/posts\/35105\/revisions\/35146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/media\/35148"}],"wp:attachment":[{"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/media?parent=35105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/categories?post=35105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/figsflow.com\/us\/wp-json\/wp\/v2\/tags?post=35105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}