--- name: form-w9 description: > Use this skill when a US person (citizen, resident alien, or US-formed business) needs to fill out IRS Form W-9 to give to a client, payor, or platform. Triggers on phrases like "fill out W-9", "complete W-9 for my client", "send W-9 to [company]", "W-9 for LLC", "W-9 for sole proprietor", "what TIN do I put on W-9", "W-9 backup withholding", "client requested a W-9". Do NOT use for: foreign persons or non-US entities (use forthcoming form-w8ben / form-w8bene skill — W-9 is for US persons only); employees onboarding to a new job (that is W-4, withholding for wages — different skill); employer issuing W-2 (that is the wage statement, also different); a business applying for its own EIN (use form-ss-4 skill). form: Form W-9 audience: [solo, freelance, llc1, llcm, scorp, employer, individual] tax_year: 2026 last_verified: 2026-10-06 official_form: https://www.irs.gov/pub/irs-pdf/fw9.pdf official_instructions: https://www.irs.gov/pub/irs-pdf/iw9.pdf --- # Form W-9 — Request for Taxpayer Identification Number and Certification This skill walks the agent through producing an audit-grade Form W-9 for a US person to give to a requestor (client, payment platform, bank, real-estate escrow, etc.). The W-9 is **not filed with the IRS** — it is given to the requestor, who keeps it on file and uses it to file information returns (1099-NEC, 1099-K, 1099-MISC, etc.) at year-end. Line map verified against **Form W-9 (Rev. March 2024)**, which includes its own instructions, and the Instructions for the Requester of Form W-9 (Rev. March 2024); the About Form W-9 page listed no newer revision on 2026-10-06. Re-check https://www.irs.gov/forms-pubs/about-form-w-9 before use. The form itself takes three minutes. The judgment is in **(a)** picking the right Line 3a tax classification, **(b)** picking the right TIN type for that classification (SSN vs EIN), and **(c)** delivering the completed form securely (it contains the filer's SSN/EIN and full legal name — identity-theft-grade data). **Companion guide for end users:** [What Is a W-9 Form? Guide for Freelancers and Independent Contractors 2026](https://jupid.com/blog/what-is-a-w9-form-guide-2026) on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent. --- ## When to invoke Engage this skill when **any** of the following is true: - The user explicitly mentions Form W-9, "W-9", or "W9" - A client, platform (Upwork, Fiverr, Etsy, Stripe, PayPal, Uber, DoorDash, Amazon), bank, broker, or escrow company requested the user's TIN - The user is starting a contractor / vendor / freelance engagement with a US business and needs to provide tax info - The user is a US person (citizen, resident alien, US-formed entity) Do **not** engage this skill when: - The user is a non-resident alien individual → use the (forthcoming) `form-w8ben` skill - The user is a non-US (foreign) corporation, partnership, or other entity → use the (forthcoming) `form-w8bene` skill - The user is a new W-2 employee → that is **Form W-4** (employee withholding certificate), not W-9 - The user is an employer issuing a wage statement → that is **Form W-2**, not W-9 - The user (or their business) is applying for an EIN → use [`../form-ss-4/SKILL.md`](../form-ss-4/SKILL.md) (Form SS-4 is the EIN application; W-9 is given to a payor *after* you have a TIN, or with "Applied For" in Part I while waiting) - The user is being asked to complete a W-9 by someone they have no business relationship with → suspect phishing; see the security rules in [`filing.md`](./filing.md) If the user's tax residency is ambiguous (e.g., dual-citizen, on a US visa, recent green card holder), ask before proceeding. The wrong form (W-9 vs W-8BEN) causes problems either way: a US person who sends W-8BEN is treated as foreign and can face 30% nonresident withholding (IRC §1441), and a nonresident alien who sends W-9 makes a false certification under penalties of perjury and is reported as a US person. See [`references/w9-vs-w8.md`](./references/w9-vs-w8.md). --- ## Prerequisites Before producing anything, the agent must have these inputs. If any are missing, **ask for them explicitly** and stop until you get an answer. 1. **Filer's full legal name** as it appears on their tax return. Goes on Line 1. 2. **Business name / DBA** (if different from Line 1). Goes on Line 2. Optional. 3. **Federal tax classification** — Line 3a. One of seven: Individual/sole proprietor, C corporation, S corporation, Partnership, Trust/estate, LLC (with C, S, or P), Other. If the user has an LLC, ask the LLC's tax classification (disregarded entity / S-corp election / C-corp election / partnership). See [`references/tax-classification-decisions.md`](./references/tax-classification-decisions.md). 4. **TIN** — Part I. SSN, ITIN, or EIN, depending on Line 3a. See [`references/tin-selection.md`](./references/tin-selection.md). Do not invent. 5. **Mailing address** — Lines 5 and 6 (street + city/state/ZIP). 6. **Requestor identity** — who asked for the W-9, and how the user verified the request is legitimate. Phishing W-9 requests are a known attack vector. 7. **Delivery channel** the user intends to use (DocuSign / client portal / encrypted email / fax / mail). Drives the security checks in `filing.md`. 8. **Exemption codes** (Line 4) — usually blank for individual/sole-prop/single-member LLC; ask only if the user is a corporation, tax-exempt entity, or financial institution. For LLCs specifically, also ask: - Has the LLC filed Form 2553 (S-corp election) or Form 8832 (C-corp election)? - Is it a single-member LLC (default = disregarded entity, owner files Schedule C) or multi-member (default = partnership, files Form 1065)? - Does the LLC have its own EIN, or only the owner's SSN? The single-member LLC case is the most-misfiled W-9 in the wild. If the user has not made a corporate election, **Line 1 is the owner's personal name**, **Line 3a is the owner's classification** ("Individual/sole proprietor" for an individual owner, not "LLC"), and **the TIN is the owner's SSN, or the owner's own EIN if the owner has one** — never the LLC's EIN (Form W-9, Rev. March 2024, Line 1 "Disregarded entity" and Part I). See `examples/single-member-llc-owner.md`. --- ## Workflow Execute these steps in order. Don't skip ahead even if the user pushes you to. ### Step 1 — Verify the requestor Confirm the W-9 request is legitimate before producing the form. The W-9 contains the filer's full name + SSN/EIN — phishing for it is a well-documented attack. Ask the user: - Who requested the W-9? (Person + company) - How did the request arrive? (Client portal / known-good email / cold email / DM) - Is there an existing engagement (signed contract, prior invoices, account on a known platform)? If the request is from a stranger with no existing engagement, advise the user to verify with the company directly via a phone number from the company's official website (not the email signature). Do not produce the W-9 until the user confirms legitimacy. ### Step 2 — Determine US-person status Confirm the user is a US person: - US citizen - US resident alien (green card, substantial presence test) - US partnership, US corporation, US LLC that is not disregarded (a disregarded LLC with a foreign owner must use a Form W-8 instead, even if it has a US TIN) - Domestic estate or trust as defined under §7701(a)(30)(D)–(E) (§7701(a)(31) defines the foreign ones) If the user is a non-resident alien individual, redirect to `form-w8ben`. If a foreign entity, redirect to `form-w8bene`. Do not proceed with W-9. ### Step 3 — Determine Line 3a (federal tax classification) This is the most important judgment in the form. Walk the decision tree in [`references/tax-classification-decisions.md`](./references/tax-classification-decisions.md): ``` Are you an individual / sole proprietor (no formal entity)? → Individual/sole proprietor Single-member LLC, no corporate election? → Individual/sole proprietor * Single-member LLC, S-corp election (Form 2553) on file? → S Corporation ** Single-member LLC, C-corp election (Form 8832) on file? → C Corporation ** Multi-member LLC, no corporate election? → Partnership *** Multi-member LLC, S-corp election? → S Corporation ** Multi-member LLC, C-corp election? → C Corporation ** Filed Articles of Incorporation as S-corp? → S Corporation Filed Articles of Incorporation as C-corp? → C Corporation General / limited partnership? → Partnership Trust or estate? → Trust/estate * Rev. March 2024: "A disregarded entity should instead check the appropriate box for the tax classification of its owner." For an individual owner that is "Individual/sole proprietor". (The checkbox no longer says "or single-member LLC".) ** Line 3a: check "LLC" and enter the classification letter (S or C). Do NOT check the standalone S corporation or C corporation box if the entity is an LLC. *** Multi-member LLC taxed as partnership — check "LLC" and enter "P". ``` Confirm the user's answer back to them: "You're filling out the W-9 as Individual/sole proprietor, using your SSN. Right?" — get an explicit yes before moving on. ### Step 4 — Determine the TIN to enter TIN selection follows from Line 3a. Use [`references/tin-selection.md`](./references/tin-selection.md): | Line 3a classification | TIN to use | Notes | |------------------------|-----------|-------| | Individual/sole proprietor | SSN (or ITIN if no SSN) | A sole proprietor with an EIN may enter either; the IRS encourages the SSN (W-9 Part I and chart note 3) | | Single-member LLC (disregarded) | Owner's SSN (or the owner's own EIN) | Never the disregarded LLC's EIN | | LLC taxed as S-corp / C-corp | LLC's EIN | The corp election makes the LLC a separate taxpayer | | Multi-member LLC (partnership) | LLC's EIN | | | C Corporation / S Corporation | Corporation's EIN | | | Partnership | Partnership's EIN | | | Trust/estate | Trust's or estate's EIN | | If the user does not yet have an EIN but the classification requires one, redirect to [`../form-ss-4/SKILL.md`](../form-ss-4/SKILL.md). The W-9 instructions allow "Applied For" in Part I while the TIN is pending (sign, date, and give the form to the requester). The 60-day grace period covers only interest, dividends, and certain readily tradable instruments; for other payments, such as contractor fees, backup withholding applies until the TIN is provided. ### Step 5 — Fill Lines 1 through 7 + Part I Walk every line: - **Line 1** — filer's legal name. For SMLLC = owner's personal name, NOT the LLC name. For S-corp / C-corp / partnership / trust = entity's legal name. - **Line 2** — DBA / business name. Optional. For SMLLC, this is where the LLC name goes (if it differs from Line 1). - **Line 3a** — checkbox + LLC classification letter (if applicable), per Step 3. - **Line 3b** — new in the March 2024 revision: only for a partnership (or LLC taxed as P), trust, or estate that gives the W-9 to a partnership, trust, or estate in which it has an ownership interest. Check it if the filer has any foreign partners, owners, or beneficiaries. Individuals, sole props, disregarded SMLLCs, and corporations leave it blank. - **Line 4** — Exemption codes (usually blank). See `references/line-by-line.md` for the full list. Sole proprietors and single-member LLC owners always leave blank. - **Line 5** — Street address. This is where the requester mails information returns; if it differs from what the requester has on file, write "NEW" at the top of the form. - **Line 6** — City, state, ZIP. - **Line 7** — Optional account/list numbers. Most users leave blank unless the requestor specifically asked for an internal account number. - **Part I — TIN** — the SSN or EIN per Step 4. Format SSN as `XXX-XX-XXXX`, EIN as `XX-XXXXXXX`. Don't strip the dashes. ### Step 6 — Sign Part II (Certification) Part II is the certification. By signing, the user attests under penalty of perjury that: 1. The TIN entered is correct (or the user is awaiting one). 2. The user is not subject to backup withholding because: (a) they are exempt from BUW, OR (b) the IRS has not notified them they are subject to BUW for failing to report interest/dividends, OR (c) the IRS has notified them they are no longer subject. 3. The user is a US person. 4. Any FATCA code on Line 4 is correct. Important nuance: - If the IRS has previously notified the user they ARE currently subject to backup withholding for under-reporting, the user must **strike out item 2** before signing. This is rare but matters. - Sign + date. A requester may accept the W-9 electronically if its system meets the Instructions for the Requester of Form W-9 (Rev. March 2024), "Electronic Submission of Forms W-9": it authenticates the payee, keeps the paper form's information, can produce a hard copy, and ends with an electronic signature under penalties of perjury with the paper form's perjury language (DocuSign / Adobe Sign / vendor portals are typical). Typing a name in a Word doc and emailing it does not meet that. - When a signature is legally required: interest, dividend, broker, and barter accounts opened after 1983, and real estate transactions. For "other payments" (rents, services by a nonemployee, card and third-party network settlements, medical, attorney gross proceeds) the user must give the correct TIN but need not sign unless notified of a previously incorrect TIN (Form W-9, Part II "Signature requirements"). Default: sign anyway; requesters usually ask for it. ### Step 7 — Validate Run every check in the **Validation** section. Surface any sanity warnings. ### Step 8 — Produce the deliverable Use the template in **Output format**. ### Step 9 — Hand off to filing The W-9 is **not filed with the IRS**. It is delivered to the requestor. Hand off to [`filing.md`](./filing.md) which covers: - Picking a delivery channel (e-signature platform / client portal / encrypted email / fax / mail) - Field-by-field mapping for DocuSign and Adobe Sign as canonical channels - Security rules (never email an unencrypted W-9; W-9 contains SSN) ### Step 10 — Set the renewal calendar W-9s do not expire by IRS rule, but in practice: - The user should provide a fresh W-9 if their name, address, entity type, or TIN changes - Many corporate AP departments require a fresh W-9 every fiscal year regardless - Tell the user to keep a list of every requestor that has their W-9 on file, so they can re-issue when info changes --- ## Line-by-line guidance For the full reference, load [`references/line-by-line.md`](./references/line-by-line.md). High-level rules below. ### Header / Identity (Lines 1-2) - **Line 1** — Name on the user's tax return. For individual / sole prop / SMLLC: personal name. For corporation / partnership: entity name. **Cannot be left blank.** - **Line 2** — Business / DBA / disregarded-entity name. Optional. Used when the business operates under a name different from Line 1. ### Tax classification (Line 3) - **Line 3a** — One of seven boxes. See [`references/tax-classification-decisions.md`](./references/tax-classification-decisions.md). The most common error is checking "LLC" for a disregarded single-member LLC instead of the owner's box ("Individual/sole proprietor"). - **Line 3b** — New in March 2024 revision: foreign partners/owners/beneficiaries indicator for a partnership, trust, or estate giving the W-9 to a flow-through entity it owns an interest in. Most filers leave blank. ### Exemptions (Line 4) Two sub-fields: - **Exempt payee code** — applies to certain entity types (corporations, banks, tax-exempt orgs, government entities) that are exempt from backup withholding. Sole props and individuals: blank. - **FATCA reporting code** — applies to entities maintaining accounts outside the US under FATCA. US-only payees: blank. See `references/line-by-line.md` for the full code list. ### Address (Lines 5-6) - **Line 5** — Street address (house/apt/suite number + street name) - **Line 6** — City, state, ZIP The address is where the requestor will mail the year-end 1099 (W-9 instructions, Line 5). Use an address where the user reliably gets mail; if it changed, write "NEW" at the top of the form. ### Account number(s) — Line 7 Optional. Used by the requestor for internal vendor / account ID. Most filers leave blank. ### Part I — TIN Either SSN (or ITIN) or EIN per Step 4. Match the format on the form (boxes for SSN are split XXX-XX-XXXX; EIN is XX-XXXXXXX). ### Part II — Certification Sign + date. Strike item 2 only if the IRS has notified the user that they are currently subject to backup withholding for failing to report all interest and dividends (item 2 does not apply to real estate transactions). Electronic signatures must meet the requester-system rules in the Instructions for the Requester of Form W-9. --- ## Validation Before declaring the W-9 ready, run these checks. Surface anything that fails — don't silently fix. ### Identity checks - [ ] Line 1 is non-blank - [ ] Line 1 matches the name on the user's tax return (the name the IRS will match against the TIN) - [ ] If Line 3a = Individual/sole proprietor, Line 1 is a personal name (not an entity name) - [ ] If Line 3a = Corporation / Partnership / Trust, Line 1 is the entity legal name (not a personal name) ### Classification checks - [ ] Exactly one Line 3a box is checked - [ ] If "Limited liability company" is checked, the classification letter (C, S, or P) is filled - [ ] If the user described a single-member LLC with no corporate election, Line 3a = Individual/sole proprietor (not LLC) - [ ] Line 3b is blank unless the filer is a partnership / P-LLC / trust / estate with foreign partners, owners, or beneficiaries giving the W-9 to a flow-through entity it has an interest in ### TIN checks - [ ] If Line 3a = Individual/sole proprietor (incl. SMLLC disregarded), Part I = SSN or ITIN (9 digits, formatted XXX-XX-XXXX) - [ ] If Line 3a = S-corp / C-corp / Partnership / Trust / LLC (C, S, or P), Part I = EIN (9 digits, formatted XX-XXXXXXX) - [ ] TIN length is exactly 9 digits - [ ] TIN does not start with `9` for SSN field (those are ITIN ranges; allowed only when filer has no SSN) - [ ] TIN matches the entity on Line 1 — sole prop's SSN with sole prop's name, corporation's EIN with corporation's name ### Certification checks - [ ] Part II signed and dated (or the user knowingly skips it for an "other payments" W-9 where a signature isn't required) - [ ] If the user said they have ever received an IRS BUW notice still in effect, item 2 in Part II is struck through - [ ] User's signature is on the actual form (not just typed in an email body) ### Sanity checks (warn, don't block) - [ ] User has an EIN but is filing as Individual/sole proprietor → if it is the user's own sole-proprietor EIN, either SSN or EIN is allowed (IRS encourages SSN); if it is a disregarded LLC's EIN, it must not be used - [ ] User said they "have an LLC" but is filing as Individual/sole proprietor → confirm SMLLC default (disregarded entity); flag if multi-member LLC misfiled - [ ] User's address on Lines 5-6 differs from the address the requester has on file → write "NEW" at the top of the form - [ ] Requestor is not from an established business relationship → flag potential phishing - [ ] Delivery channel is unencrypted email → block and request a secure channel (encrypted email, e-signature platform, or password-protected PDF with separate password channel) --- ## Output format The deliverable is a **filled draft** the user can transcribe to the IRS PDF or paste into an e-signature platform. Format: ```markdown # Form W-9 — DRAFT (revision March 2024) ## Identity 1. Name (as shown on income tax return): 2. Business name / disregarded entity name: ## Tax classification (Line 3) 3a. Federal tax classification: (If LLC) Tax classification letter: 3b. Foreign partners, owners, or beneficiaries: ## Exemptions (Line 4) — usually blank Exempt payee code: FATCA reporting code: ## Address (Lines 5-6) 5. Address (street + apt/suite): 6. City, state, ZIP: , ## Optional account number(s) (Line 7) 7. List account number(s): ## Part I — Taxpayer Identification Number TIN (SSN or EIN): TIN type: ## Part II — Certification Signature: ____________________ Date: MM/DD/YYYY Item 2 struck through? ## Delivery Channel: Recipient (requestor): Verification of requestor legitimacy: ## Validation summary - Identity checks: passed - Classification checks: passed - TIN checks: passed - Certification checks: passed - Sanity warnings: ## Sources cited in this draft - IRS Form W-9 (Rev. March 2024) - Form W-9 instructions (pages 2–6 of the Rev. March 2024 form) - IRC §6109 (TIN furnishing requirement) - IRC §3406 (backup withholding) - IRS Instructions for the Requester of Form W-9 (Rev. March 2024), Electronic Submission of Forms W-9 - (any others relied on) ``` The draft is **not** the filed/delivered form. The user (or the agent acting on the user's authorization) must transcribe to the IRS PDF or e-signature platform and send to the requestor through a secure channel — see `filing.md`. --- ## References Loaded on demand based on what the user's situation needs. - [`references/line-by-line.md`](./references/line-by-line.md) — Every line and box on Form W-9 with examples and edge cases - [`references/tax-classification-decisions.md`](./references/tax-classification-decisions.md) — Decision tree for Line 3a, including the LLC sub-cases - [`references/tin-selection.md`](./references/tin-selection.md) — When SSN vs EIN; the SMLLC trap - [`references/backup-withholding.md`](./references/backup-withholding.md) — IRC §3406 mechanics; when 24% applies; how to stop it - [`references/w9-vs-w8.md`](./references/w9-vs-w8.md) — Distinguishing W-9 from W-8BEN / W-8BEN-E for borderline cases - [`filing.md`](./filing.md) — Browser-automation playbook: secure delivery channels, DocuSign / Adobe Sign field mappings, security rules ## Examples End-to-end worked W-9s. Use these as patterns when the user's situation is similar. - [`examples/single-member-llc-owner.md`](./examples/single-member-llc-owner.md) — SMLLC, no corporate election, default disregarded entity. Most common pattern. - [`examples/s-corp-shareholder-employee.md`](./examples/s-corp-shareholder-employee.md) — 100% owner of S-corp providing services as the corp; W-9 in entity name with EIN. - [`examples/freelance-individual-no-llc.md`](./examples/freelance-individual-no-llc.md) — Individual sole prop with no LLC. Personal name + SSN. ## Sources Authoritative sources used by this skill. Always re-verify these against the IRS site for the current revision — the IRS revises Form W-9 periodically (most recent revision as of last_verified 2026-10-06 is March 2024). - [What Is a W-9 Form? Guide for Freelancers and Independent Contractors 2026](https://jupid.com/blog/what-is-a-w9-form-guide-2026) — Jupid's narrative companion to this skill, written for human readers - [Form W-9 (latest)](https://www.irs.gov/pub/irs-pdf/fw9.pdf) — the form itself (Rev. March 2024) - Form W-9 (Rev. March 2024) pages 2–6 — the line-by-line instructions for the person completing the form - [About Form W-9](https://www.irs.gov/forms-pubs/about-form-w-9) — IRS landing page with archive of past revisions - [IRS Topic No. 307 — Backup Withholding](https://www.irs.gov/taxtopics/tc307) - [Publication 1281 — Backup Withholding for Missing and Incorrect Name/TIN(s)](https://www.irs.gov/pub/irs-pdf/p1281.pdf) - [Instructions for the Requester of Form W-9 (Rev. March 2024)](https://www.irs.gov/pub/irs-pdf/iw9.pdf) — electronic submission and signature rules, backup withholding, B notices - [Form 1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec) — the year-end information return the W-9 enables - IRC §3406 (backup withholding requirements, 24% rate) - IRC §6041 and §6041A (information return requirements; $600 replaced by $2,000 for payments after Dec. 31, 2025, P.L. 119-21 §70433) - IRC §3406(b)(6) (backup withholding on §6041 / §6041A payments only once the year's payments reach the §6041(a) amount) - IRC §6109 (requirement to furnish TIN) - IRC §7701(a)(30) (definition of United States person); §7701(a)(31) (foreign estate / trust) - IRC §1471 (FATCA — foreign account tax compliance) ## Disclaimer This skill encodes procedural guidance based on publicly available IRS forms and publications. It is not tax advice. It does not establish a CPA-client relationship. The agent invoking this skill should remind the user, when producing a draft, that the output is a starting point and that complex situations (multi-state residency, dual citizenship, recent entity restructuring) warrant a licensed tax professional's review.