Free W-9 Form & Guide for Working with Independent Contractors - Free Printable

- The form is titled "Request for Taxpayer Identification Number and Certification."
- It is used by payees to provide their Taxpayer Identification Number (TIN) to the payer.
- The form must be completed accurately to avoid backup withholding.
- Part I requires the payee to certify under penalties of perjury that the TIN provided is correct.
- Part II is for the payee to provide their name, address, and TIN.
- The form must be signed and dated by the payee.
- If the payee is an individual, they must enter their Social Security Number (SSN).
- If the payee is an entity, they must enter their Employer Identification Number (EIN).
- The form should be given to the payer who requested it.
- Failure to provide a valid TIN may result in backup withholding at a rate of 24%.
- The form is not filed with the IRS but is kept by the payer for their records.