W-9 Made Easy
Pick the classification that fits you — we'll show you exactly what goes in every box.
By Reba Donaldson · Last reviewed: April 2026 · Updated for the March 2024 W-9 revision
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Individual / Sole Proprietor
You file taxes as yourself. You haven't formed an LLC or corporation. This is the simplest case — most freelancers and contractors land here.
Form W-9 — Individual / Sole Proprietor
Line 1 (Name)
YOUR FULL LEGAL NAME
Line 2 (Business name)
— skip unless you have a DBA different from Line 1 —
Line 3a (Tax classification)
⊠ Individual / sole proprietor ☐ C corp ☐ S corp
☐ Partnership ☐ LLC ☐ Trust/estate
☐ Partnership ☐ LLC ☐ Trust/estate
Line 3b (Foreign partners — 2024 revision)
— leave blank, doesn't apply to individuals —
Line 4 (Exempt codes)
— typically blank for individuals —
Lines 5 & 6 (Address)
YOUR MAILING ADDRESS
YOUR CITY, STATE, ZIP
YOUR CITY, STATE, ZIP
Line 7 (Account #)
— only if your client gave you one —
TIN
SSN
YOUR SSN
OR EIN
YOUR EIN
Signature
Sign and date Part II.
Most common gotcha: Use your SSN unless you specifically got an EIN for privacy or banking. The W-9 only takes one or the other — never both.
Single-Member LLC (just you)
You formed an LLC, but you're the only owner and you didn't elect corporate tax status. The IRS treats your LLC as a "disregarded entity" — for tax purposes, you and the LLC are the same person.
The most-mistaken rule on the W-9. Most online tools and even some accountants get this wrong. The IRS wants your name and your SSN on the W-9 — not the LLC's name and not the LLC's EIN. The LLC's name goes on Line 2 only.
Form W-9 — Single-Member LLC
Line 1 (Name)
YOUR FULL LEGAL NAME
NOT the LLC's name — the IRS wants the owner here.
Line 2 (Business name)
YOUR LLC's NAME
The LLC name goes here on Line 2.
Line 3a (Tax classification)
⊠ Individual / sole proprietor ☐ C corp ☐ S corp
☐ Partnership ☐ LLC ☐ Trust/estate
☐ Partnership ☐ LLC ☐ Trust/estate
Do NOT check the LLC box — disregarded SMLLCs check Individual/sole proprietor.
Line 3b (Foreign partners — 2024 revision)
— leave blank, doesn't apply to disregarded entities —
Line 4 (Exempt codes)
— blank —
Lines 5 & 6 (Address)
YOUR MAILING ADDRESS
YOUR CITY, STATE, ZIP
YOUR CITY, STATE, ZIP
Line 7 (Account #)
— only if your client gave you one —
TIN
SSN
YOUR SSN
OR EIN
(your personal EIN, NOT the LLC's)
Signature
Sign and date Part II.
Why this matters: If you put the LLC's name on Line 1 and your SSN as the TIN, the IRS computer match fails — and the payer is required to start 24% backup withholding.
Multi-Member LLC / Partnership
More than one owner, taxed as a partnership. Includes general partnerships, LPs, LLPs, and multi-member LLCs that didn't elect corporate tax status.
Form W-9 — Multi-Member LLC / Partnership
Line 1 (Name)
THE LEGAL NAME OF THE PARTNERSHIP OR LLC
Line 2 (Business name)
— skip unless you have a DBA different from Line 1 —
Line 3a (Tax classification)
☐ Individual / sole proprietor ☐ C corp ☐ S corp
⊠ Partnership (or LLC with code "P") ☐ Trust/estate
⊠ Partnership (or LLC with code "P") ☐ Trust/estate
Line 3b (Foreign partners — 2024 revision)
☐ Check ONLY if you have foreign partners, owners, or beneficiaries
Line 4 (Exempt codes)
— typically blank —
Lines 5 & 6 (Address)
THE ENTITY's MAILING ADDRESS
CITY, STATE, ZIP
CITY, STATE, ZIP
Line 7 (Account #)
— only if the requester gave you one —
TIN
SSN
—
EIN
YOUR EIN
Signature
Authorized partner/member signs Part II.
For multi-member LLCs: If you check the LLC box instead of Partnership, you must write "P" in the small text field next to it. Same outcome either way — the IRS treats it as a partnership.
LLC taxed as a Corporation
Your LLC has filed an election to be taxed as a C-corporation (Form 8832) or S-corporation (Form 2553). Now the IRS treats your LLC as a separate corporate taxpayer.
Form W-9 — LLC with Corporate Tax Election
Line 1 (Name)
THE LLC's LEGAL NAME
Now the LLC IS the taxpayer — its name goes on Line 1.
Line 2 (Business name)
— skip unless you have a DBA —
Line 3a (Tax classification)
☐ Individual / sole proprietor ☐ C corp ☐ S corp
☐ Partnership ⊠ LLC — write "C" or "S" ☐ Trust/estate
☐ Partnership ⊠ LLC — write "C" or "S" ☐ Trust/estate
Write "C" if taxed as C-corp, "S" if taxed as S-corp.
Line 3b (Foreign partners — 2024 revision)
— blank, doesn't apply to corporate-elected LLCs —
Line 4 (Exempt codes)
Code 5 if a C-corp, code 5 for S-corp too — exempts you from backup withholding for most payment types.
Lines 5 & 6 (Address)
THE LLC's MAILING ADDRESS
CITY, STATE, ZIP
CITY, STATE, ZIP
Line 7 (Account #)
— only if requested —
TIN
SSN
—
EIN
YOUR LLC's EIN
Signature
Authorized officer/member signs Part II.
Heads up: Just having an LLC doesn't make this section apply. You must have actively filed Form 2553 (S-corp) or Form 8832 (C-corp) and received IRS confirmation. If you didn't file an election, you're a single-member or multi-member LLC — pick that pill instead.
Corporation (C-corp or S-corp)
An incorporated business — you filed articles of incorporation with your state. Either a C-corporation (default) or an S-corporation (with a valid Form 2553 election).
Form W-9 — Corporation
Line 1 (Name)
THE CORPORATION's LEGAL NAME
Line 2 (Business name)
— skip unless you have a DBA —
Line 3a (Tax classification)
☐ Individual / sole proprietor ⊠ C corp ⊠ S corp
☐ Partnership ☐ LLC ☐ Trust/estate
☐ Partnership ☐ LLC ☐ Trust/estate
Check ONE — C corporation OR S corporation, depending on your tax election.
Line 3b (Foreign partners — 2024 revision)
— blank, doesn't apply to corporations —
Line 4 (Exempt codes)
Code 5 — corporations are generally exempt from 1099 reporting on most payment types.
Exception: legal services and medical/health services payments to corporations still require 1099-MISC reporting.
Lines 5 & 6 (Address)
THE CORPORATION's MAILING ADDRESS
CITY, STATE, ZIP
CITY, STATE, ZIP
Line 7 (Account #)
— only if requested —
TIN
SSN
—
EIN
YOUR CORPORATION's EIN
Signature
Authorized officer signs Part II.
Most clients still ask for a W-9 even from corporations, because the legal/medical exception means they may need to file a 1099 anyway. Provide it without complaint — refusing triggers backup withholding regardless of your corporate status.
Trust / Estate
You're filling out a W-9 on behalf of a trust or an estate. The trust or estate has its own EIN (issued when it was established) and files its own tax return (Form 1041 typically).
Form W-9 — Trust / Estate
Line 1 (Name)
THE TRUST or ESTATE's LEGAL NAME
Line 2 (Business name)
— skip unless the trust does business under a DBA —
Line 3a (Tax classification)
☐ Individual / sole proprietor ☐ C corp ☐ S corp
☐ Partnership ☐ LLC ⊠ Trust/estate
☐ Partnership ☐ LLC ⊠ Trust/estate
Line 3b (Foreign partners — 2024 revision)
☐ Check if a flow-through entity with foreign owners or beneficiaries
Line 4 (Exempt codes)
— typically blank for typical trusts/estates —
Lines 5 & 6 (Address)
THE TRUST/ESTATE's MAILING ADDRESS
CITY, STATE, ZIP
CITY, STATE, ZIP
Line 7 (Account #)
— only if requested —
TIN
SSN
—
EIN
THE TRUST/ESTATE's EIN
Signature
Trustee or estate executor signs Part II.
Grantor trusts are special: If you have a "grantor trust" where the grantor pays tax on the trust's income personally, the W-9 may go in the grantor's name and SSN, not the trust's name and EIN. If you're not sure, ask the attorney who set up the trust.
Not sure? Let's figure it out.
Pick the answer to each question and you'll know which category fits.
Q1
Have you formed an LLC, corporation, or partnership?
No, just me operating under my own name:→ Individual / Sole Proprietor
Yes, I formed something:→ continue to Q2
Q2
What did you form?
A corporation (filed articles of incorporation):→ Corporation
An LLC:→ continue to Q3
A partnership (general, LP, or LLP):→ Multi-Member LLC / Partnership
A trust or you're settling an estate:→ Trust / Estate
Q3
For your LLC: how many owners and any tax election?
Just me, no special tax election:→ Single-Member LLC
Multiple members, no special tax election:→ Multi-Member LLC / Partnership
Filed Form 2553 (S-corp) or Form 8832 (C-corp):→ LLC taxed as Corporation
Still not sure? Look at how you file your taxes. If you file Schedule C with your personal Form 1040, you're an Individual / Sole Proprietor or Single-Member LLC. If you file Form 1065, you're a Partnership. If you file Form 1120-S, you're an S-corp. If you file Form 1120, you're a C-corp. If you file Form 1041, you're a Trust or Estate.
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What every classification has in common
Whatever your tax classification, every W-9 ends the same way: Part II — Certification. You sign and date, certifying under penalty of perjury that:
- The TIN you provided is correct (or you've applied for one)
- You're not subject to backup withholding (or, if you are, you've crossed out item 2)
- You're a U.S. person (citizen, resident alien, or U.S. entity)
- Any FATCA code you entered is correct
If you're not a U.S. person, stop here — you should be using a W-8 form, not a W-9.
What happens after you submit
You email or hand the completed W-9 back to whoever requested it. They keep it on file. If they pay you over $600 during the year, they'll send you a 1099-NEC by January 31 of the next year — you'll use that to file your taxes. The W-9 itself is never filed with the IRS.