Free tool
How to fill out a W-9, line by line
Somebody asked you for a W-9? Pick what kind of business you are and see exactly what goes on each line, including the single-member LLC and sole proprietor rules that trip most people up.
Runs entirely in your browser. Nothing you type is sent to us or stored, and we never ask for your TIN.
Short answer
On Form W-9 (Rev. March 2024), line 1 is the name that goes with your TIN: your own name if you're an individual, sole proprietor or the owner of a single-member LLC that hasn't elected corporate tax treatment, with any business or LLC name on line 2. Check one box on line 3a (a disregarded LLC checks its owner's box; other LLCs check LLC and enter C, S or P), enter an exempt payee code on line 4 only if you're exempt (5 for corporations, 1 for tax-exempt organizations), and give the matching SSN or EIN in Part I.
- Disregarded LLCs use the owner's SSN or EIN, not the LLC's EIN
- Sole proprietors may give their SSN or EIN
- Line 3b is only for flow-through entities with foreign owners
- Cross out item 2 only if the IRS says you're subject to backup withholding
Last reviewed against IRS Form W-9 and its instructions (Rev. March 2024).
The W-9, line by line
Form W-9 (current revision: March 2024) gives a payer your legal name, tax classification and taxpayer identification number (TIN) so they can report what they pay you on a 1099. You give it to the payer, not to the IRS.
- Line 1: Name. The name that matches your TIN in IRS records. People use their own name; entities use their legal name. A disregarded single-member LLC uses its owner's name.
- Line 2: Business name. Trade names, DBAs and the name of a disregarded LLC.
- Line 3a: Federal tax classification. Check exactly one box. LLCs that aren't disregarded check "LLC" and add C, S or P to show how they're taxed.
- Line 3b. Only for partnerships, trusts and estates with foreign partners, owners or beneficiaries.
- Line 4: Exemptions. An exempt payee code (5 for corporations, 1 for tax-exempt organizations) if you're exempt from backup withholding. The FATCA code is usually blank for U.S. accounts.
- Lines 5–6: Address. Where your 1099 should be mailed.
- Part I: TIN. Your SSN or EIN, in the matching box.
- Part II: Certification. Sign and date. Cross out item 2 only if the IRS has notified you that you're subject to backup withholding and hasn't told you it's ended.
The three most common W-9 mistakes
- Business name on line 1 with an SSN. If you're a sole proprietor or single-member LLC using your SSN, the IRS knows the number by your name. Put the business name on line 2.
- Checking "LLC" for a single-member LLC. A disregarded LLC checks the owner's box. The LLC box is for LLCs taxed as partnerships or corporations.
- The LLC's EIN for a disregarded LLC. The W-9 instructions call for the owner's SSN or the owner's EIN.
Any of these can produce a name/TIN mismatch, an IRS notice to your client and, if it isn't fixed, 24% backup withholding on your payments. See our B notice guide for how that process works, and the name control generator to see which four letters the IRS matches on.
For payers
Requesting W-9s from vendors? Our W-9 request generator writes the email and includes a checklist for reviewing what comes back. Paying someone outside the U.S.? They need a W-8, not a W-9; see W-9 vs W-8.
Related tools
- Not a U.S. person? W-9 vs W-8.
- Check your TIN with the TIN format checker.
- See what the IRS matches on: the name control generator.
- Not sure you have the right number? Do I need an EIN?
Sources
Questions
W-9 questions
What do I put on line 1 of a W-9?
The name the IRS has for the TIN you're giving. For an individual or sole proprietor, that's your own name as it appears on your Social Security card, even if you have a business name. For a single-member LLC that hasn't elected to be taxed as a corporation, it's the owner's name. For corporations, partnerships and multi-member LLCs, it's the entity's legal name.
How does a single-member LLC fill out a W-9?
Put the owner's name on line 1 and the LLC's name on line 2. Check the box for the owner (Individual/sole proprietor if you own it personally), not the LLC box, and give the owner's SSN or the owner's own EIN, not the LLC's EIN. This is the rule for a disregarded LLC; if the LLC elected to be taxed as an S or C corporation, it fills the W-9 out in its own name.
Should I use my SSN or EIN on a W-9?
A sole proprietor can use either; many get a free EIN from the IRS so they don't have to hand out their SSN. Whichever you use, line 1 is still your own name. Corporations, partnerships and multi-member LLCs always use the entity's EIN.
What is an exempt payee code?
A code on line 4 for payees that are exempt from backup withholding. Corporations use code 5 and tax-exempt organizations under section 501(a) use code 1. Individuals, sole proprietors and most partnerships leave it blank.
Is it safe to send a W-9 by email?
A completed W-9 has your SSN or EIN on it, so avoid sending it as a plain email attachment. Use the payer's secure upload or online form, encrypted email or paper, and only send it to payers you're actually working with.
Why does the name on my W-9 matter so much?
The payer reports your income to the IRS using the name and TIN on your W-9. If they don't match IRS records, the payer gets an IRS notice and may have to withhold 24% of your future payments until you send a corrected W-9.
Is anything I type here sent to EFileForMe?
No. The helper runs in your browser. Names you type aren't sent anywhere or saved. And the helper never asks for your TIN.
Collecting W-9s from your own vendors?
EFileForMe emails payees a secure link to fill in their W-9 online, saves the signed form with their record, and e-files your 1099s from the same list.