How to Fill Out a W-9 PDF Online

Line 1 - Legal name

Enter the legal name that matches the taxpayer identification number you provide. For a sole proprietor or disregarded entity, the IRS form says to enter the owner's name on line 1 and the business or disregarded entity name on line 2.

Common check: do not put only a trade name on line 1 if the TIN belongs to an individual or another legal name.

Common question: if you have a single-member LLC, should line 1 be your personal name or the LLC name? For a disregarded single-member LLC, line 1 is usually the owner's legal name; put the LLC or DBA name on line 2 when it is different.

Line 2 - Business name or DBA

Use line 2 only when the business name, trade name, DBA, or disregarded entity name is different from the name on line 1.

Leave this blank if there is no separate business or disregarded entity name.

Common question: what goes on line 2? Use this for a business name, DBA, trade name, or disregarded entity name only when it is different from the legal name on line 1.

Line 3a - Individual/sole proprietor checkbox

Check this box only if the name on line 1 is an individual, sole proprietor, or single-member LLC that is disregarded and should be treated as owned by the individual.

This is often the right box for freelancers who operate under their own legal name and do not have a separate corporation or partnership classification.

Line 3a - C corporation checkbox

Check C corporation only when the entity named on line 1 is taxed as a C corporation.

Do not choose this because the requester is a corporation. This classification describes you or your entity, not the company asking for the W-9.

Line 3a - S corporation checkbox

Check S corporation when the entity named on line 1 is treated as an S corporation for federal tax purposes.

If your LLC elected S corporation tax treatment, review whether the requester expects the S corporation box or the LLC box with S entered in the LLC classification space.

Common question: if your LLC is taxed as an S corporation, should you check S corporation or LLC and enter S? This depends on how the requester wants the W-9 completed, so confirm before sending if you are unsure.

Line 3a - Partnership checkbox

Check Partnership when the entity named on line 1 is a partnership for federal tax purposes.

This is not for a casual working relationship. Use it only when your tax classification is actually partnership.

Line 3a - Trust/estate checkbox

Check Trust/estate only when the name on line 1 is a trust or estate.

Most individual contractors and small businesses will not use this box unless they are filing for a trust or estate.

Line 3a - LLC checkbox

Check LLC only when the entity named on line 1 is an LLC and should report a tax classification in the LLC entry space.

If the LLC is disregarded, the form note says a disregarded entity should instead check the appropriate box for the tax classification of its owner.

Line 3a - LLC tax classification entry

If you checked LLC, enter the appropriate letter in the small classification space: C for C corporation, S for S corporation, or P for partnership.

Do not leave this small entry blank after checking LLC unless the requester specifically told you how to handle the form.

Common question: what letter goes in the LLC classification space? Use C, S, or P only when the LLC box applies; do not leave the classification space empty after checking LLC.

Line 3a - Other checkbox and text

Check Other only if none of the listed classifications fit, then type the classification or explanation requested on the line.

Use this carefully. If you are unsure, ask the requester or a tax professional before inventing a category.

Line 4 - Exempt payee code

Enter an exempt payee code only when a specific exemption applies to the entity named on line 1.

Many individuals and sole proprietors leave this blank. If the requester did not provide instructions and you do not know a code applies, do not guess.

Common question: should an individual or regular freelancer fill in an exemption code? Usually no. If no exemption applies and the requester did not give you a code, leave line 4 blank.

Line 4 - FATCA reporting code

Enter a FATCA exemption code only if one applies to accounts maintained outside the United States.

Most ordinary W-9 requests from US requesters do not need a FATCA code. Leave it blank unless you know the code applies.

Line 3b - Foreign partner ownership checkbox

Check line 3b only in the specific partnership, trust, estate, or LLC ownership situations described on the form.

Many individual contractors will not use this checkbox. If the requester asked about it, follow their instructions or ask a tax professional.

Line 5 - Street address

Enter the mailing street address, apartment, or suite number where the requester should keep or send tax-related records.

Use the address you want the requester to associate with this W-9.

Common question: do you have to use your home address? Many sole proprietors worry about privacy. Use a mailing address the requester can use for records; ask the requester if you want to use a PO box or business mailing address.

Requester name and address

This optional box is for the requester name and address, not for repeating your taxpayer address.

Leave it blank unless the requester fills it in or tells you exactly what to enter.

Line 6 - City, state, and ZIP code

Enter the city, state, and ZIP code for the mailing address on line 5.

Keep this consistent with line 5, and use a current mailing address.

Line 7 - Account numbers

Line 7 is optional and is used when the requester needs an account number or reference number connected with the W-9.

Leave it blank unless the requester gives you a specific account number to include.

Common question: what is the account number on line 7? It is not usually from your tax return. Leave it blank unless the requester gives you a specific account or reference number.

Part I - Social security number

Use the SSN boxes when the taxpayer identification number for the name on line 1 is a Social Security number.

Enter one digit per box. This is sensitive information, so return the completed W-9 only through the secure method requested by the requester.

Common question: should a single-member LLC use an SSN, personal EIN, or LLC EIN? The TIN should match the name and tax treatment used on the W-9, so confirm before sending if your LLC/TIN setup is unclear.

Part I - Employer identification number

Use the EIN boxes when the taxpayer identification number for the name on line 1 is an employer identification number.

Enter one digit per box. Do not fill both SSN and EIN unless the requester specifically instructs you to.

Common question: should a single-member LLC use an SSN, personal EIN, or LLC EIN? The TIN should match the name and tax treatment used on the W-9, so confirm before sending if your LLC/TIN setup is unclear.

Part II - Signature

After reviewing the certification language, sign here if the requester requires a signed W-9.

Place the signature on the signature line and make sure it does not cover nearby text.

Part II - Date

Enter the date you signed the W-9.

Use the date format your requester expects, and review the completed PDF before sending it.