Below is a list of the most common customer questions.
If you can’t find an answer to your question, please don’t hesitate to reach out to us.
What is the purpose of W-9 Form?
For employers, W-9 Form is an excellent document with important information to give the IRS that you have properly reported your tax information. With a W-9, information may be used to verify that you are indeed entitled to the tax credits, deductions, etc. and to prove that you did not use a legal tax scheme to legally avoid paying your income tax. This gives you the opportunity to resolve disputes, in case of a disagreement in the future. It is therefore recommended to use W-9 Form with the same diligence as if you were going to go to a lawyer and demand a tax opinion!
To file an IRS W-9, you need to find out who is authorized to accept the papers for you. Each jurisdiction has its own regulations and, therefore, you may get to the jurisdiction through the IRS website or contact your local Taxpayer Assistance Program (TAP). However, since you need to fill out the form yourself, if you are not familiar with this service, I strongly recommend finding a professional to do it for you.
Here is the complete list of the documents required: If you want to file on paper, you need to send off 5 original copies of the original documents to the IRS in this order: (1) a completed Form W-9 form with the appropriate instructions; (2) your federal tax return, along with any state tax return; (3) a copy of the most recent W-4 form with all the income facts and attachments; and (5) one supporting letter in support of an extension of time. You can download the IRS W-9 form (PDF) with instructions. It doesn't matter on what day you send off the documents, since the IRS may take them as any other electronic document. If you mail the documents to the IRS, be sure and follow the instructions that are printed on the form.
Taxpayers who don't have a W-9 Form may be subject to penalties and interest if they make or accept the claim on W-9 Form. They will not be granted a refund of income taxes paid or back taxes withheld, nor will they be reimbursed for back taxes imposed by the Tax Laws, nor will they be granted credit for tax expenses. For all of this, the taxpayer needs to submit a written request to the IRS within 15 days of the month in which taxes were actually due. You may submit it to the Taxpayer's Section, Office of Treasury Operations, IRS-CERT, P.O.
Who should complete W-9 Form?
In general, persons who engage in a self-employment activity and have 600,000 or more in annual gross receipts for their occupation and business from a U.S. employer and from other sources should complete the W-9 form. The income from such activities, which could include royalties, licensing commissions, payments for inventory, or other sources, may be deductible or creditable under section 6039F.
What are the requirements for W-9 taxpayers?
If you are a U.S. person, you must file Form W-9 with the appropriate agency of the IRS in lieu of Form 1040. If you are a foreign person, you must file Form W-9 with the IRS in lieu of Form 1040.
How can I get a Form W-9?
You can get a Form W-9 for the following reasons:
The IRS will have a Form W-9. Generally the form must be dated within 30 business days of the date of the tax return for the year. See the IRS Form W-9 Instructions page.
You must file a Form W-9 immediately after receiving a Form 1040-A from a U.S. source. Form 1040-A means a one-page U.S. tax return that is required to be filed on or before April 15 if your adjusted gross income is 600,000 or more for the year.
You are a U.S. resident alien. The IRS has a Form W-9 for you after you have applied to the IRS.
If you file a return and have not received a Form 1040-A (or were unable to obtain one), and the taxpayer can document that the return was properly filed, Form 1040-A should be the IRS form used for reporting your gross income. The Form 1040-A is not required if the amount reported on the return is 300 or less, and the tax liability in the return should reflect a refund.
What happens if I don't have a Form W-9?
If, while filing a return, the taxpayer fails to make a completed Form W-9 (and the Form 1040-A is the Form 1040), the taxpayer could have to pay a penalty of 20% of the overpayment. The penalty generally is 25% if the payment is based on a mistake.
What is considered a U.S.
When do I need to complete W-9 Form?
When you initiate and complete your W-9 form, you can expect to be told in due course that there is a “Petition for Employer Notification (Form W-9) for this employee.” If that is the case, you must proceed with the process to obtain your employer's notification either by submitting the W-9 form electronically or mailing or delivering it.
How do I fill out the W-9?
The following instructions describe our preferred method of completing the W-9 form. If you are using another method, follow the instructions provided below for your procedure.
Fill out the W-9 Form on a secure Website. Print the form and keep the printed form at a safe location. The online form does not require the user to sign in. To fill out the form, enter the employee name and employee identification number (EIN). Use a pen or computer cursor, not a mechanical pencil. Use bold or italics to indicate the information you wish to include for that employee; do not use abbreviations. For more information on your company's EIN, you can obtain it from the Internal Revenue Service. Note: There are 2 different forms of EIN: one for corporations and one for individuals. Corporations use EIN #. Individuals use EIN Number that is different from the EIN that is printed on the form. For more information on how to determine the EIN that applies to your corporation, including instructions to create an employee's identification number or an individual's identification number, see: A Business Entity with a Corporate EIN and an Individual ID Number, and.
How to Determine the Employer Identification Number of an Employee. Your employer can use the information you provide for the employee, to verify the employee's identity and address. Your employer can enter your contact information on the W-9 form. Enter the information on the W-9 form for each employee. If your employer requires additional information from you to verify the information provided in the W-9 form for your employees, include this information. Provide the W-9 form in the original or a certified copy.
Do not complete the form until your employer has mailed it to you or electronically transmitted it to you. For more information, see the instructions on the W-9 form for sending it electronically to employees.
Can I create my own W-9 Form?
Yes. You can create your own W-9 form online.
How to Create My Own W-9?
To create your W-9 form, follow this basic step-by-step procedure:
Enter a name and address for your company and a description of your business. Enter your W-9 and the relevant filing category. Complete all required W-9 forms. Print and save your forms.
This online form creates an automatic W-9 form without you writing a line at the top.
Note: When creating your W-9 form online, you will not need to fill out any required information.
How Long Will It Take To Create My Own W-9?
It depends on the complexity of your business and your needs in setting up your W-9 form. Generally, it takes about two weeks to complete an initial application, an assessment of your business operations, and preparation of each form. Once your W-9 form has been created, and you have filed your information electronically with the IRS, it may take up to three months to receive a W-9 form.
Who Can Create My W-9 Form?
You can create your own W-9 form only if you or the businesses that you operate in the U.S. are incorporated under the laws of the United States as a C corporations or an S corporation. Other businesses may wish to use similar forms, but may not be able to be created in an online format.
If you do not incorporate your business as a C corporation or an S corporation, you may choose to set up your W-9 to comply with the IRS Publication 551, “U.S. Individual Income Tax Requirements”—although you cannot file your tax returns electronically.
For more information on how to create your W-9 online, see Form W-9.
Can I Get a Taxpayer Identification Number (TIN)?
No. You cannot legally get a taxpayer identification number to be able to file your tax returns electronically under IRS Form W-9. The TIN is issued when individuals apply for a Social Security number (SSN) or a drivers' license, or when an individual or a business becomes a U.S. citizen or permanent resident.
What Is the Purpose of Form W-9?
The W-9 form allows a taxpayer to determine whether his earnings from a job or business are reported properly on the individual's income tax return.
What should I do with W-9 Form when it’s complete?
The W-9 Form instructions indicate that an NPO will send an agent to obtain documents from the employer on the employer's behalf.
How long should I wait for I obtain W-9 Form in order to provide my employer with my information?
Generally, the W-9 Form is issued within 30 days of submitting Form M-4 to the NPO with your information. However, there is a 60-day statute of limitation for making statements to the IRS in connection with an income tax audit. In this 60-day window, the NPO will review your form and if applicable, will request additional information so that you can resolve conflicts.
If I do not receive copies of my W-9 Forms, will they be available or should I call or mail the NPO?
If you do not receive copies of your W-9 Forms within 30 days from the date you filed and responded to the request for supporting documentation; you need to call or mail NPO Customer Service Department at:
National Personnel Records Office
Post Office Box 26
Louisville, Ky 40292
or for the return and processing (for the information)
If I want my employer to provide a copy of my W-9 Form to the IRS, are there ways I can do this? A person who wants their employer to provide documents can do so through: the employer filing form M-1 for the employer and its U.S. officers or managers;
the employer filing form S-1 for the U.S. officer or manager of the foreign corporation; and
The company/association (foreign or domestic) filing Form 8283. The NPO has a web page in which it provides information about how to file Form 8283 and provide supporting documentation. The IRS has a web page in which it provides information about how to file Form 8283. You will need access to these sites to file Form 8283.
If I am a nonimmigrant employee of a foreign corporation or partnership, will my NPO provide my employer with a copy of my W-9 Form?
Nonimmigrants as described in the Immigration and Nationality Act are entitled to obtain copies of their individual Forms W-4 and I-9.
How do I get my W-9 Form?
Complete and submit an Electronic W-9 Form, available on the W-9 Forms page of the IRS website or by calling.
2. You must include information about your employer. In addition, we will need information about other entities with an ownership interest in your payroll. We will be relying on any information you can provide about these entities. You will not be able to use this information to complete your W-9 form.
3. You will be required to include a Social Security Number (SSN) in your form if it is not on your W-9 form.
4. To make sure we receive our W-9, we strongly urge you to include any additional information we ask for. This includes any additional financial information, such as your income tax withholding statements.
What do I do if I am unable to complete my W-9? (Agency has other ways to resolve W-9 Form problems)
What documents do I need to attach to my W-9 Form?
If you are not sure which documents to attach to your form, consult our checklist or download the attached checklist. To download the checklist: Click here or download the checklist by clicking here.
You may also want to check out our checklist for filing in the event that you need to amend your W-9 form later, or to confirm that you did not miss filing any documents through a mail-in or fax method.
Will filing this W-9 form cause my tax return to be delayed?
You may be asked to submit your W-9 form in the mail or be called to pick it up at the IRS location nearest you. The IRS will keep no record of your payment of any required fee and does not forward your payment to their credit card processing systems, so your payment and the fees do not cause delays in processing your tax return for your filing due date. If you are unsure what could cause a delay in processing or filing of your return, you may review “IRS FAQs” and “Filing Tip Sheet” for additional information.
For tax years 2011 and later (not applicable to 2011 returns), the IRS has made the W-9 form downloadable and can be downloaded from the IRS Website. The document is accessible on an Internet browser. For more information about this online publication, please visit IRS.gov/W-9.
For all prior tax years, you can download an electronic attachment to your W-9 form through the mail, fax or the internet by completing and submitting the W-9 form and attaching the required attachments (see the attachment checklist).
Where can I obtain a copy of my W-9 form?
The IRS maintains a secure online W-9 form where you can obtain your W-9 form from and print copies.
I received a copy but haven't filed a return. What should I do?
If you need to file your return or return an estimated tax return electronically, please follow the instructions on the online website. If you need more information about downloading a copy of your W-9 form, please consult our checklist.
If you need additional help, please call the toll-free number operated by the Internal Revenue Service at. Please ask for the Help Desk for your Region.
What are the different types of W-9 Form?
The tax returns for the W-9 form for both domestic and foreign employees are prepared by a computer. The W-9 form uses the following four main tax return categories:
Categories are listed here:
This table lists examples of the four categories.
Categories of W-9 Form Income Type Examples Example #1 C Corp. 10,000 & up Any kind of compensation that belongs to the company, including salary, wages, commissions, fees, bonuses, or bonuses paid to employees by the Company or its owners. Example #2 S Corp. 10,000 & up Any kind of compensation the Company pays to its officers; this does not include any salaries, wages, commission or bonuses. Example #3 S Corp. — Employee 10,000 & up Any kind of compensation the Company pays to its executives. Example #4 S Corp. — Employee-Committee 15,000 & up Any kind of compensation the Company pays to its officers as “member compensation” (payments from the Employee-Committee's funds).
These examples are just samples. All forms have unique categories and their own deductions and exemptions. The W-9 form is available on IRS.gov.
W-9 Form: A Basic Overview
This section will walk you through the various parts of the W-9 form to familiarize yourself with them.
Types of W-9 Forms
The W-9 form is prepared by an IRS computer. Each category of income in the form reflects the category of income for the person (or group of employees) who is reporting it. As you will see from the examples below, the W-9 form is not an exact replica of all the tax statements made by different firms and individuals when providing services to a client.
This includes forms filed by the company the employee works for rather than the individual employee. The W-9 form is also not a reflection of every individual who works for the same company. Some firms are small, some are large, one company may provide a service to many clients. The W-9 form is therefore not a representation of all employees doing work for the firm. Instead, it is a standard set of descriptions of all income reported on the W-9 form for each individual employee. If you are working together with another professional, you should find out who is filing a W-9 at that time to make sure that you comply.
How many people fill out W-9 Form each year?
There is no data available about annual number of W-9 Form filings. However, it is known to millions of U.S. employers that millions fill out W-9 Forms each year, with the bulk of those filings coming from small businesses.
What is a W-9 Employer?
A W-9 employer is an employer that pays wages or wages to employees using certain form(s) of income, and may be a company, a corporation, an LLC, a foreign corporation, a partnership, an officer, an affiliate, a person other than an individual, and so on. The W-9 employer form is similar to an individual's income tax return, except that it is filed by the business.
How do I get my W-9 form?
You can obtain your W-9 form at any Postal Service facility. A W-9 is an Electronic Data Interchange Form that companies can download to obtain additional personal information about an employee or applicants in the job that is being filled.
Where can I read about W-9 Form information?
The W-9 forms can be obtained from the Forms and Publications section of your local post office.
How are the W-9 forms calculated, and who can find out how many of my tax dollars end up benefiting me?
W-9s include information like full name, Social Security Number, address, date of birth, occupation, length of service, total pay last year, number of months paid out, and so on. Some information is not required and is not considered personal information, such as the employer's name and address. In other situations, it can provide more valuable information.
How is the employee's income factored into W-9 calculations?
W-9s are based on what you paid your employees. As a general rule, it is most important to know how much income your employees generate. The number shown on the W-9 usually tells you who was paid the most on average: their employer. It isn't necessary to check out their wages because the number will give you the net amount of the wages they earned.
Does having a W-9 help you in my competition with other employers?
Not very. This is because most employers only provide this information to you as a request to fill out W-9 forms and may not let you know what other things you need to consider in your job application if applying for the job.
Is there a due date for W-9 Form?
How can I check W-9 Form
What if I have a W-7 or W-6?
Can I hire an independent contractor and still get a W-9 form?
Do W-9s prove I've earned my taxes?
Are W-9s really voluntary?
What happens if I haven't paid taxes since I've started my business?
Does the IRS report income from multiple sources?
Am I supposed to report income?
What if I'm unemployed?
Can I do self-employment tax-free?
What if I'm under 50 years old?
Can I hire an employee?
Is there a penalty for reporting W-7 or W-6s?
I filed income taxes on Form 1040. Am I not filing now?
Do I have to report W-7?
Should I take W-7 and W-8 before filing my tax return (or am I exempt from making those forms)?
Do I have to file a tax return if I have a W-4?
Should I file Forms W-4 for my self-employed clients but pay income taxes by checking the W-9 on Form 1040?
For more information, see “Is Form 1040 Tax Form?” on IRS.gov.
Am I allowed to use Form W-9 for my self-employed clients if I'm a business owner?
Yes. If you're a business owner, you can use Form W-9 to figure the wages earned on your business's account, and can also take deductions for business insurance, such as limited liability trusts. See Businesses and Self-Employed People, later.
Am I allowed to include self-employment taxes in gross wages?
Yes. Generally, you report self-employment taxes and have to include them in gross wages on Form 1040, which is the primary tax return that you file. If you are self-employed, you are allowed to deduct self-employment taxes from your wages. For specific tax rules, see Pub. 646, Business and Self-Employed Tax Guide.
Am I allowed to deduct Self-Employment Tax from my clients' wages?
If you're a self-employed professional who receives your wages and does business with clients, you may be authorized to deduct the Self-Employment Tax from those wages.