Form W-9: the basics for freelancers

US clients often ask for a W-9 before they pay you. What it is, what goes on it, and how to send it safely, in plain words.

What it is

Form W-9, “Request for Taxpayer Identification Number and Certification”, is an IRS form you fill in and give to a client. It tells them your legal name, your tax classification and your taxpayer identification number, and you sign it to confirm the number is right. It goes to the client, not to the IRS.

Why clients ask for it

A business that pays you $2,000 or more in a year reports it to the IRS on Form 1099-NEC, and needs your W-9 to fill that in. The $2,000 threshold applies to payments made from 2026 (it was $600 before) and rises with inflation from 2027. Many clients ask for a W-9 before your first invoice, whatever the amount, so it’s on file.

Without one, a client may have to hold back 24% of what they pay you and send it to the IRS (backup withholding).

What goes on it

• Your name as it appears on your tax return, and your business name if it’s different (a trade name or DBA).
• Your federal tax classification: individual or sole proprietor, LLC (and how it’s taxed), C or S corporation, partnership, or trust or estate.
• Exemption codes, which most freelancers leave empty.
• Your address, where the client sends your copy of the 1099-NEC.
• Your taxpayer identification number: your Social Security number (SSN) or your Employer Identification Number (EIN).
• Your signature and the date.

Keep it safe

A W-9 carries your SSN or EIN, so treat it like one. Send it only to a client who is paying you, and check a request is real before you answer it: a W-9 asked for out of the blue, by someone you don’t work with, is a common scam. Some clients ask you to upload it to their own system instead of emailing it.

Get the current form

Download it from irs.gov, fill it in, sign it and save it as a PDF. The IRS updates the form now and then, so use the current one rather than an old copy.

Not a US person?

Freelancers outside the US who work for US clients give Form W-8BEN instead of a W-9.

Timerless keeps your W-9 ready

Add your signed W-9 to Timerless once. When a client asks, send it in one click from their details, or tick “With my W-9” on a new client’s first invoice. It stays on your Mac and goes only to the clients you choose.

Try it free for 7 days

This is a guide, not tax advice. The IRS’s instructions for Form W-9 cover every case.