W-9

Form W-9 (Request for Taxpayer Identification Number and Certification) is the IRS form an independent contractor or other payee gives to a business that pays them, supplying the correct legal name and taxpayer ID number. No tax is withheld on a W-9 — it simply provides the information the payer needs to file a year-end 1099. Giving a payer an accurate W-9 generally prevents backup withholding, and because it contains sensitive identifying information it should be shared only with parties that actually need it.