Who is required to fill out a W-9 tax form?
A simple guide to navigating this common tax form.
The W9 form, also commonly known just as a W-9, is one of the most common tax documents used by businesses, freelancers, and contractors. But not everyone needs to complete one. This guide explains who must fill out a W‑9, what information the form requires, and how it connects to broader tax‑season tasks like gathering documents, preparing self‑employment taxes, and organizing paperwork.
What is a W‑9 form used for?
A W9 form allows a business to collect your legal name, address, and taxpayer identification number (TIN) so they can accurately report payments made to you. It is primarily used for:
- Independent contractors and freelancers
- Vendors or service providers
- Individuals receiving certain types of income (e.g., interest, dividends, real estate transactions)
Businesses use the information on your W‑9 to prepare Form 1099‑NEC or Form 1099‑MISC, which reports how much they paid you during the year.
Determining who fills out a W9 can help make tax prep easier, especially as a business owner. W-9s indicate a lack of company-instigated withholdings, which directly impacts who needs to fill out a W9. Those working under a W-9 will need to set aside their own tax savings to properly calculate and pay their taxes at the end of the year.
In addition to federal and state income tax, you also have to make payments towards Medicare and Social Security, which are additional factors to consider before you file.
Who needs to fill out a W-9 form?
Employers who work with independent contractors must provide them with a W-9 form to fill out before starting work. There are specific criteria for who is classified as an “independent contractor” and will need to fill it out. You will need to fill out a W-9 form if you:
- You are an independent contractor or freelancer providing services to a business.
- You are not an employee of the company paying you.
- You will earn $600 or more from that business during the tax year.
- You operate as a sole proprietor, single‑member LLC, partnership, or corporation providing services.
- You receive certain types of reportable income, such as:
- Interest or dividends
- Real estate transaction proceeds
- Prize or award money
- Broker or barter exchange income
If you’re unsure if you need to fill out a W-9, consider speaking with an accountant or tax professional. They can help you identify your proper tax designation and determine what forms you will need to fill out in order to accurately file for that given tax year.
When you do not need to fill out a W9
Not everyone who works with a business or receives payments needs to complete a W‑9. The form is specifically designed for independent contractors and certain types of reportable income, so many workers fall outside those requirements. Understanding when a W‑9 isn’t needed helps prevent confusion, especially for employees or individuals who may mistakenly think they must provide one.
You do not need a W‑9 if:
- You are a W‑2 employee
- You are paid through payroll with taxes withheld
- You are receiving non‑taxable payments
- You are working with a business outside the U.S. (different forms apply)
How to complete your W-9 tax form.
Ready to fill out your W-9 tax form? There are a few pieces of information that you should have on hand to make your experience as effective as possible:
- Your federal tax classification. For many, this may be “sole proprietor.” However, you may choose to confirm with your tax professional to ensure that you’re preparing this line item correctly.
- Your taxpayer identification number (TIN): For those who do not consider themselves an employer or a business owner, this will be your social security number (SSN). You can also use your SSN if you file as a single-member LLC. However, you may have to file and subsequently use your employer identification number (EIN) for identification if you are a corporation or a partnership.
- Your exemptions (if applicable). Exemptions are generally required if you claim a business classification. Individuals do not need to acknowledge this section.
How the W‑9 fits into tax preparation
Many people think of the W‑9 as a standalone onboarding form, but it actually plays a much bigger role in your overall tax preparation. Understanding how the W‑9 connects to the documents you’ll need at tax time can help you stay organized, avoid surprises, and ensure you’re ready when it’s time to file. This section breaks down how the W‑9 fits into the broader tax‑season workflow and what documents you need to gather for tax prep.
For freelancers, contractors, and small business owners:
- Completed W‑9 forms for each client
- 1099‑NEC or 1099‑MISC forms received
- Income logs or bookkeeping records
- Business expense receipts
- Home office deduction records
- Mileage logs
- Bank statements
- Prior‑year tax return
For remote workers or hybrid workers:
- Home office expenses
- Internet and phone bills
- Equipment or software receipts
If you moved states this year:
- Dates of residency
- Income earned in each state
- State‑specific tax documents
Sign your W-9 form with Adobe.
Managing your tax documents with Adobe Acrobat is a great way to make tax season easier. With Acrobat, you can seamlessly create, annotate, share and sign digital documents, as well as collaborate in the safest way possible.
With many more businesses using freelancers or independent contractors to help them get work done, the W-9 form becomes a more common sight come tax season. Thankfully, filling out and signing a W-9 online is easier than ever before.
Frequently asked questions
Do employees fill out a W‑9?
No. Employees complete a W‑4, not a W‑9.
Do I need a W‑9 if I earned less than $600?
Yes, businesses may still request it, even if they don’t issue a 1099.
Can I refuse to fill out a W9?
You can, but the business may legally withhold payments or apply backup withholding.
Do gig workers need a W‑9?
Yes, delivery drivers, rideshare drivers, and platform‑based workers often complete W9 forms for each company they contract with.