Overview

What is IRS Form W-9?

A one-page form the payer keeps on file. It never goes to the IRS — it just powers your 1099.

Form W-9 (Request for Taxpayer Identification Number and Certification) is what businesses use to collect your SSN or EIN before issuing you a 1099. The payee fills it out. The payer keeps it on file. It is never filed with the IRS directly — unless you're under audit.

2026 Updates

What's new for 2026?

Three significant changes affecting how W-9 is requested, filled out, and applied to 1099 filing this year.

Change 1 — $2,000 reporting threshold (OBBBA)

The One Big Beautiful Bill Act, signed July 4, 2025, raised the §6041 / §6041A threshold from $600 to $2,000 for most reportable payments (1099-NEC, 1099-MISC). This does NOT mean you stop collecting W-9s from every vendor — it means fewer 1099s will be issued, but you still need the W-9 on file for backup withholding protection. The $2,000 threshold will be indexed for inflation starting after 2026.

Change 2 — New Part II checkbox for digital asset brokers

The draft Rev. June 2026 adds a new checkbox in Part II (Certification) allowing one broker to certify to another that it qualifies as a U.S. digital asset broker exempt from certain information reporting under Reg. §1.6045-1(c)(3)(i)(B)(12). A new exempt payee code 14 was also created specifically for U.S. digital asset brokers. Backup withholding relief on digital asset sales extends through calendar year 2026 per Notice 2025-33.

Change 3 — Clarified Name & TIN Rules

The draft provides clearer instructions for sole proprietors and disregarded entities. A sole proprietor uses the owner's name on Line 1 and may use either an SSN or EIN as the TIN. A disregarded entity uses the owner's name and TIN, not the entity's own EIN.

Eligibility

Who needs to fill out a W-9?

If you receive reportable payments as a U.S. person, the payer will ask for one before issuing your first payment. Here's who typically gets asked:

Step-by-step instructions

How to fill out Form W-9 - Field by Field

Follow each line in order. Complete all applicable fields accurately. Missing or incorrect taxpayer identification information can result in backup withholding in certain circumstances.

Line 1 – Name of entity/ individual (as shown on your federal tax return)

Enter the name shown on your tax return. This required field must not be left blank. What you enter depends on your entity type — pick yours below.

• Individual

  Enter your name as shown on your tax return (First, MI, Last). If you changed your last name but haven't updated your SSA card, enter your first name + old last name (from SS card) + new last name. ITIN holders: use the name from Line 1a of your W-7.

• Sole Proprietor

  Your personal name from Form 1040, Line 1 — never your business or DBA name. DBA goes on Line 2. Using a business name here causes an SSN mismatch.

• Partnership · C Corp · S Corp · LLC (non-disregarded)

  The entity's legal name exactly as it appears on its tax return (Form 1065, 1120, or 1120-S). Trade name or DBA goes on Line 2 only.

• Single-Member LLC (Disregarded Entity)

  Owner's name goes on Line 1 — not the LLC name. The LLC name goes on Line 2. If the owner is also a disregarded entity, trace up the chain to the first non-disregarded owner. If the owner is a foreign person, they must file Form W-8 instead.

• Trust · Estate · Other Entity

  Name as shown on required U.S. federal tax documents — must match the entity's charter or legal formation document. DBA on Line 2.

• Joint Accounts

  For non-FFI joint accounts: list and circle the name of the person whose TIN is in Part I. For FFI joint accounts: each U.S. account holder must file their own separate W-9.

Line 2 – Business / DBA name

Enter your trade name, DBA, or disregarded entity name only if it differs from Line 1. Leav blank if your legal name on Line 1 is the only name your business operates under.

Line 3a - Federal tax classification

Select one box for the U.S. federal tax classification of the person or entity named on Line

1. Check only one box.

Line 3b – Foreign partners, owners, or beneficiaries

Most filers leave this blank. Check it only if both conditions below apply to you.

Line 4 – Exemption codes (Backup Withholding & FATCA)

Two separate fields, two separate purposes. Most individuals and sole proprietors leave both blank — exemptions are not for you, they're for institutional and corporate payees. Enter a code only if you are certain it applies.

Line 5 – Street Address

Number, street, and apt/suite number where your 1099 will be mailed. PO Boxes are fine. If this is a new address, write "NEW" at the top of the form — but note the payer may still use the old address until they update their records.

Line 6 – City, State, and ZIP Code

City, two-letter state abbreviation, and full 5- or 9-digit ZIP matching the address on Line 5.

Line 7 — Account numbers

The requester may ask you to list specific account or order numbers. Leave blank if the requester didn't specify. This field is information only

Part I - Taxpayer Identification Number (TIN)

Enter your SSN or EIN — whichever matches the entity on Line 1. The 2026 draft tightens these rules significantly.

Part II – Certification & signature

By signing, you certify under penalty of perjury that the information is correct. An unsigned W-9 is invalid.

Part II — Certification (what a completed form looks like)

Signature of U.S. person

Jane A. Miller

Date

01/15/2026

By signing, you certify all of the following:

• Your TIN is correct (or you're waiting for one to be issued)
• You are not subject to backup withholding (or the IRS has notified you otherwise)
• You are a U.S. citizen, resident alien, or other U.S. person
• The FATCA exemption code entered (if any) is accurate
• If applicable: you are a U.S. digital asset broker qualifying for exempt status

Electronic signatures are acceptable when the platform meets IRS e-signature requirements. The form goes directly to the requester — never to the IRS