How to Fill Out a W-9 as a Freelancer (Step-by-Step)

Your new US client just emailed you a W-9. Now what?

You landed the project, agreed on the rate, sent your first invoice, and then the client's accounts team replies with a request: "Before we can process payment, please send us a completed W-9." No signature on the check until this one-page form comes back.

Form W-9 (Request for Taxpayer Identification Number and Certification) is not a tax you pay or a form you file with the IRS. You fill it out and hand it back to the client. It gives them the legal identity and taxpayer ID they need to report what they paid you. That's the whole job of the form: to let the payer report income to the IRS accurately, and to confirm you're not subject to backup withholding.

It takes about five minutes once you understand what each line is asking. The mistakes that cause problems are almost always in the name and classification boxes at the top, so that's where the care goes.

Who has to fill one out (and who's asking)

Any US person or US business that pays a freelancer or independent contractor $600 or more in a calendar year for services generally has to report that payment on a Form 1099-NEC. To do that, they need your details. The W-9 is how they collect them.

You'll be asked for one if you're a US citizen, US resident alien, or a US-based business entity. Common triggers:

• A new client onboards you as a vendor.
• A platform or marketplace needs to report your earnings.
• A client is about to cut your first payment and their bookkeeping requires it on file.

If you are not a US person, the W-9 is the wrong form. Non-US contractors complete a W-8BEN (individuals) or W-8BEN-E (entities) instead. Don't sign a W-9 if you have no US tax status. If you invoice across borders regularly, our guide on how to invoice international clients covers the surrounding paperwork.

Always download the current version straight from irs.gov rather than filling out a copy a client emails you. The form is periodically revised, and clients sometimes circulate outdated versions.

Line by line

Grab the form and work top to bottom. There are seven numbered lines plus a certification and signature block.

Line 1 — Name

This is the name that appears on your income tax return. It's the single most error-prone line.

• Sole proprietor / single-member LLC (most freelancers): put your individual legal name, exactly as the IRS has it. Not your brand, not your trading name.
• A corporation, partnership, or multi-member LLC: put the entity's legal name as registered.

If your Line 1 name doesn't match what the IRS has on file for your Social Security Number or EIN, the client may get a "TIN mismatch" notice from the IRS, which can trigger backup withholding. Match your tax return, not your logo.

Line 2 — Business name / disregarded entity name

Only fill this in if you trade under a different name. If you're "Jane Okafor" on Line 1 but invoice as "Okafor Design Studio," that DBA goes here. Leave it blank if there's no separate business name.

Line 3 — Federal tax classification

Check exactly one box. This tells the client how you're taxed.

• Individual/sole proprietor or single-member LLC — the correct box for the large majority of freelancers, including most single-member LLCs. A single-member LLC that hasn't elected corporate treatment is a "disregarded entity" and files under the owner's SSN, so it ticks this box, not the LLC box.
• C Corporation / S Corporation — if your business is incorporated and taxed that way.
• Partnership — for multi-owner partnerships.
• Trust/estate — rarely relevant here.
• Limited liability company — check this only if your LLC is taxed as a corporation or partnership, and then write the appropriate letter in the box beside it: C (C corp), S (S corp), or P (partnership).

The single-member LLC trap catches a lot of people. If you formed an LLC but never filed Form 2553 or 8832 to change how you're taxed, you are still a sole proprietor for tax purposes. Tick "Individual/sole proprietor or single-member LLC."

Line 4 — Exemptions

Two small fields most freelancers leave blank:

• Exempt payee code — for certain entities (corporations, tax-exempt organizations, government bodies) that are exempt from backup withholding. An ordinary freelancer is not exempt, so skip it.
• Exemption from FATCA reporting code — applies to certain accounts and is generally not relevant for a US-based individual filling out a domestic W-9. Leave blank unless a professional tells you otherwise.

Lines 5 and 6 — Address

Your mailing address, city, state, and ZIP. This is where the client sends your 1099 early the following year, so keep it current. If you move mid-year, tell past clients.

Line 7 — Account numbers

Optional. A client might ask you to note an internal vendor or account number here. Usually blank.

Part I — Taxpayer Identification Number (TIN)

Enter one number, and it must match Line 1.

• Sole proprietors and single-member LLCs: you can use your SSN or, if you have one, your EIN. Either works, but the number has to match the name on Line 1.
• Corporations, partnerships, multi-member LLCs: use the EIN.

Privacy tip worth taking seriously: you can apply for an EIN from the IRS for free, in minutes, online, even as a sole proprietor. Handing out an EIN instead of your SSN to every client reduces how many people hold your Social Security Number. If you take on several clients a year, it's a sensible move.

Part II — Certification and signature

By signing, you're certifying under penalty of perjury that:

1. The TIN is correct (or you've applied for one),
2. You are not subject to backup withholding, and
3. You are a US person, and your FATCA code (if any) is correct.

Read the instructions above the signature line. If you have been notified by the IRS that you're subject to backup withholding for underreported interest or dividends, you must cross out item 2 before signing. That situation is uncommon, but the certification is a legal statement, so don't sign on autopilot.

Sign, date, done.

After you send it: backup withholding and your 1099

Return the completed W-9 the way the client requests, ideally through a secure portal or encrypted upload rather than plain email, since it carries your TIN. Keep a copy for your records.

If everything matches, nothing further happens until the following January. If your name and TIN don't match IRS records, or you never returned the form, the client is generally required to apply backup withholding and hold back a flat percentage of your pay to send to the IRS. The rate is set by statute (24% at the time of writing, though rates can change), and getting that money back means claiming it on your return. Avoid the whole mess by getting Line 1 and the TIN right the first time.

For every client who paid you $600 or more in the year, expect a Form 1099-NEC by the end of January. It reports your total non-employee compensation to you and the IRS. A few notes:

• The $600 threshold is per payer, not total. A client who paid you $450 may not send a 1099, but you still owe tax on that income. Report all your earnings regardless of whether a form arrives.
• Payments made through third-party networks (certain card processors and payment apps) may be reported on a 1099-K by the platform instead, to avoid double-counting.
• Cross-check every 1099 against your own records. Errors happen, and the IRS receives a copy too.

Because clients build these figures from the invoices you send, tidy invoicing makes reconciliation painless. If your system needs work, see how to invoice as a freelancer and invoice numbering best practices.

Quick pre-send checklist

• Line 1 matches your tax return name exactly.
• Trading name (if any) on Line 2, else blank.
• Exactly one classification box on Line 3 (sole proprietors and non-elected single-member LLCs: "Individual/sole proprietor or single-member LLC").
• Line 4 blank unless you're genuinely an exempt entity.
• Current mailing address on Lines 5–6.
• TIN in Part I matches the Line 1 name (SSN or EIN).
• Signed and dated, with item 2 struck through only if it applies to you.
• Sent through a secure channel; copy retained.

One W-9 usually lasts for the whole relationship with a client. You only need to send an updated one if your name, entity type, address, or TIN changes. This article is general guidance, not tax advice; rules and rates change, so confirm anything specific to your situation with a qualified US tax professional or the IRS directly.