Filling out the W9 form

What is this form? The W-9 is a US tax form that confirms your business is based in the United States and provides your tax identification number.

Not sure if this is the right form? This is the right form if your business is a US corporation, a US LLC, a US partnership, or any entity created under US law. If your business is based outside the US, this is not the right form; use the W-8BEN-E instead.

Line 1: Your Name

Enter your full legal name exactly as it appears on your US tax return.

• If you're a corporation or LLC: enter the company's legal name
• If you're a sole proprietor: enter your personal name, not your business name
• If you're a disregarded entity (for example, a single-member LLC): enter the owner's name, not the LLC name

Line 2: Business Name

Only fill this in if your business operates under a different name than what you put on Line 1: a trade name, DBA name, or the LLC name if you entered the owner's name on Line 1.

Leave blank if your business name is the same as Line 1.

Line 3a: Federal Tax Classification

Check the one box that matches your structure:

Not sure which LLC classification applies to you?

• Most single-member LLCs: check LLC and enter C
• LLC taxed as a partnership: enter P
• LLC that has elected S corp status: enter S. When in doubt, check with your accountant.

Line 3b: Foreign Partners or Owners

Only check this box if you are a partnership or LLC taxed as a partnership and at least one of your partners or owners is a foreign person or entity. Most standard US businesses leave this blank.

Line 4: Exemption Codes (most businesses leave this blank)

Exempt payee code: most regular businesses leave this blank. The main exception is US corporations: if you are a C corporation, you can enter 5 here, which exempts you from backup withholding on most payment types.

FATCA exemption code: leave blank unless you have been specifically advised by a tax professional to enter one. This is rarely needed for standard business accounts.

Lines 5 and 6: Address

Enter your US business address: street address on Line 5, city, state, and ZIP code on Line 6. No PO boxes.

Part I: Your Tax Identification Number (TIN)

This is the most important field on the form. Enter your number in the correct box:

Your EIN is a 9-digit number formatted as XX-XXXXXXX, issued by the IRS when you registered your business.

Don't have a TIN yet? Write "Applied For" in the box, sign and submit the form. You have 60 days to provide your actual number before backup withholding kicks in.

Part II: Certification (Signature)

Read the four certification statements. By signing you confirm that:

1. Your TIN is correct
2. You are not subject to backup withholding
3. You are a US person
4. Your FATCA exemption code (if any) is correct

Important: if the IRS has previously notified you that you are subject to backup withholding due to underreported income, you must cross out statement #2 before signing.

Sign, and add the date in MM-DD-YYYY format.

The signature must be from the person or an authorized representative of the entity named on Line 1.

FAQ

What's the difference between an SSN and an EIN? An SSN (Social Security Number) is a personal tax number issued to individuals. An EIN (Employer Identification Number) is a business tax number issued by the IRS when you register a business. Most businesses use their EIN on this form.

I'm still not sure which form applies to me, W-9 or W-8BEN-E? Simple rule: if your business was created under US law and you pay US taxes, use the W-9. If your business is incorporated outside the US, use the W-8BEN-E.

Related articles

• Setting up your USD personal account
• Setting up your USD business account
• Filling out the W-8BEN form
• Filling out the W-8BEN-E form