A W-9 form is an IRS tax form used for providing your taxpayer identification number (TIN) to entities that will be making certain types of payments to you, such as interest.

The form is used to request the recipient’s taxpayer identification number and certification of their tax status.

Key Parts of a W-9 Form:

1. Name (Line 1):
   • This is where you enter your full legal name. The name should match the name associated with your TIN (Social Security Number or Employer Identification Number).
     
2. Business Name/Disregarded Entity Name (Line 2):
   • If you are operating as a business entity and have a registered business name (e.g., a sole proprietorship with a trade name), you can enter it on this line. If you are an individual, you can leave this line blank.
     
3. Federal Tax Classification (Line 3):
   • On this line, you indicate your federal tax classification. You must check one of the boxes that best describes your tax status. Common options include:
     • Individual/Sole Proprietor
     • C Corporation
     • S Corporation
     • Partnership
     • Trust/estate
     • Limited Liability Company (LLC)
       
4. Exemptions (Line 4):
   • If you are exempt from backup withholding, you can enter your exemption code on this line. Exemption codes can be found in the IRS instructions for the W-9 form.
     
5. Address (Lines 5 and 6):
   • Lines 5 and 6 are where you provide your address. Line 5 is for your street address, and Line 6 is for your city, state, and ZIP code.
     
6. Account Numbers (Line 7):
   • If you have an account number with the payer (the entity requesting the W-9 form), you can provide it on this line. This is optional.
     
7. Social Security Number (SSN) or Employer Identification Number (EIN) (Line 8):
   • You must provide your taxpayer identification number (either your SSN or EIN) on this line. This is the critical piece of information the payer needs for reporting purposes.
     
8. Signature and Date (Line 9):
   • You must sign and date the form to certify that the information you provided is accurate. A W-9 form without a signature is not valid.
     
9. Certification (Line 10):
   • By signing the form, you are certifying that you are a U.S. person (either a citizen or resident alien) and that any backup withholding tax should not apply to payments made to you. You are also confirming that you are not subject to backup withholding because you failed to report all interest and dividends on your tax return or because the IRS has notified you that you are subject to backup withholding.

Once you have completed the W-9 form, you should provide it to the employer requesting your information. They will use the information you provide to prepare and submit 1099 forms for the payments made to you during the tax year. Be sure to keep a copy of the completed W-9 form for your records, as you may need it for tax reporting purposes.