Who needs to fill out a W-9?+–
Anyone a payer asks for it who is a U.S. person (including a resident alien): for example someone paid for services or receiving interest. irs.gov says to use Form W-9 to give your TIN to the person required to file an information return. If the payer is a foreign person, ask which form they want; this page covers W-9 only.
Do I send my W-9 to the IRS?+–
No. The form says: give it to the requester, do not send it to the IRS. The requester keeps it.
Is there a 2026 W-9, and which one do I use?+–
No. The current IRS form is Form W-9 (Rev. March 2024), and the IRS About Form W-9 page lists no recent developments. Use the current revision from irs.gov unless your payer sends its own substitute form or asks for a different one. Older revisions are on the IRS prior-year forms page.
What goes on line 1 and line 2 of a W-9?+–
Line 1 is the name of the individual or entity. A sole proprietor or disregarded entity enters the owner's name on line 1 and the business or disregarded entity name on line 2, according to the form. RepeatForm carries the answers; you decide they are right.
Can I sign a W-9 electronically?+–
The IRS requester instructions say requesters may set up an electronic system for payees to submit Forms W-9, and the payer decides what it accepts. Ask your payer. RepeatForm leaves the signature line blank for you.
Is the W-9 the same as a W-4 or a 1099?+–
No. The W-9 gives a payer your TIN. A 1099 is a different form the payer files and may send you. The W-4 is what an employee gives an employer.
What is exempt payee code 5 on a W-9?+–
On the form's list of exempt payee codes, code 5 is "A corporation". The form says the line 4 codes apply only to certain entities, not individuals, and the instructions list the exceptions, such as S corporations and certain payments. Read the instructions on irs.gov, or ask your tax adviser, to see if a code applies to you. RepeatForm can carry a code that matches in both copies, but it does not choose one for you.
What is the FATCA reporting code on a W-9?+–
It is the "Exemption from Foreign Account Tax Compliance Act (FATCA) reporting code" on line 4. The form marks it as applying to accounts maintained outside the United States, and the instructions say when an entry is needed. Check the instructions on irs.gov for your case. RepeatForm does not choose a code for you.
How do I update my W-9?+–
Fill in a new W-9 and give it to the payer. The form's instructions say to give the requester a new W-9 if the name or TIN on the account changes, and updated information if you are no longer an exempt payee. To start from your old copy, upload it with a blank current W-9, check what carried, and sign the new one.
Is it normal for a client to ask me for a W-9?+–
Yes, if they pay you for work in the course of their business. The IRS says a payer who must file information returns with the IRS, for example a Form 1099-NEC for payments to a contractor, uses Form W-9 to get your correct name and taxpayer identification number (TIN). If a payee does not provide a TIN, the payer may have to withhold on reportable payments, and the IRS requester instructions give the backup withholding rate as 24%. RepeatForm cannot tell you whether your payer must file one.
What does it mean when TIN matching fails?+–
TIN matching is an IRS e-services tool that lets a payer or its authorized agent check name and TIN combinations against IRS records before filing information returns. The IRS says it will send a notice if the payee's name and TIN on a filed return don't match its records, and the payer may then have to ask the payee for another TIN. The TIN on your W-9 must match the name on line 1. RepeatForm does not run TIN matching.
