Form W-9

Form W-9, 'Request for Taxpayer Identification Number and Certification,' is the IRS form used by US persons (individuals and entities) to provide their legal name, address, Taxpayer Identification Number (SSN or EIN), and federal tax classification to a party that will be paying them. For general contractors, collecting a W-9 from every subcontractor before issuing payment is critical. It's the documentation the IRS requires to issue Form 1099-NEC at year-end. Without a valid W-9, the payer is required to withhold 24% of payments as backup withholding and remit the withholding to the IRS.