How to Fill Out Form W-9: A Step-by-Step Guide

Filling out a W-9 is straightforward once you know what each line is asking for. Here’s what goes where.

Before you start

You’ll need two things:

1. Your legal name as it appears on your tax return.
2. Your Taxpayer Identification Number (TIN): either your Social Security Number (SSN) or Employer Identification Number (EIN).

If you’re not sure which TIN to use, the rule is simple: use your SSN if you’re paying taxes as an individual (even if you have an LLC), and use an EIN if your business entity pays its own taxes separately.

Line 1: Name

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

• If you’re an individual or sole proprietor: your personal first and last name (e.g., “Jane Smith”).
• If you’re a single-member LLC: your personal name goes here, not your LLC name, unless your LLC has elected S corp or C corp treatment.
• If you’re a corporation or partnership: the entity’s legal name.

Do not put a DBA (“doing business as”) name on Line 1. That goes on Line 2.

Line 2: Business name / DBA (optional)

Only use this line if you operate under a trade name different from your legal name. For example, if Jane Smith does business as “Bright Creative Studio,” she’d put her legal name on Line 1 and “Bright Creative Studio” on Line 2.

If you don’t have a DBA, leave this blank.

Line 3: Federal tax classification

Check the box that describes how your business is organized for tax purposes:

Classification	Who it’s for
Individual/sole proprietor	Most freelancers and self-employed workers with no formal entity
Single-member LLC	One-person LLC that hasn’t elected S corp or C corp treatment
C corporation	Incorporated businesses taxed at the corporate level
S corporation	Incorporated businesses with pass-through tax treatment
Partnership	Businesses with two or more owners (including multi-member LLCs taxed as partnerships)
Trust/estate	Trusts and estates
Limited liability company	Check this and then specify the tax treatment: C, S, or P (partnership)

Not sure which to pick? If you’re a freelancer, independent contractor, or gig worker without a formal business entity, choose “Individual/sole proprietor.” If you have a single-member LLC that hasn’t elected any special tax treatment, choose “Limited liability company” and write “S” or “C” if applicable. Otherwise, single-member LLCs are treated as sole proprietors by default.

Line 4: Exemptions (most people skip this)

This line has two fields:

• Exempt payee code: For entities exempt from backup withholding (corporations, tax-exempt organizations). Most individuals leave this blank.
• Exemption from FATCA reporting code: For foreign account reporting. Most U.S.-based freelancers leave this blank.

If you’re unsure, leave both fields empty. Most freelancers and small businesses never touch Line 4.

Lines 5 and 6: Address

Enter your mailing address: the address where you want 1099 forms and other tax documents sent. This can be a home address, office address, or P.O. box.

• Line 5: Street address (include apartment or suite number if applicable)
• Line 6: City, state, and ZIP code

Line 7: Account numbers (optional)

This line is for banks and financial institutions to include account numbers. As a freelancer or contractor, you’ll typically leave this blank.

Part I: Taxpayer Identification Number

Here you enter either your:

• SSN (format: XXX-XX-XXXX): Use this if you’re an individual, sole proprietor, or single-member LLC filing under your own name.
• EIN (format: XX-XXXXXXX): Use this if you’re a corporation, partnership, or entity with its own EIN.

Some single-member LLCs have an EIN (because they applied for one to open a bank account, hire employees, or for other purposes). In that case, you can use either your SSN or EIN, but the name on Line 1 must match the TIN you provide. If you use an EIN, Line 1 should be the name of the legal entity that EIN belongs to.

Part II: Certification

This is where you sign. By signing, you’re confirming that:

• Your TIN is correct.
• You’re not subject to backup withholding (or you’ve been notified that you are).
• You’re a U.S. citizen or other U.S. person.

Sign and date the form. That’s it.

Common mistakes to avoid

• Putting your DBA name on Line 1. Your legal name goes on Line 1. The DBA goes on Line 2.
• Using the wrong TIN. Your SSN must match the name on Line 1. If the names don’t match, the payer may apply backup withholding.
• Selecting the wrong tax classification. Most freelancers are “Individual/sole proprietor”, not “LLC” unless they’ve actually formed one.
• Leaving it unsigned. A W-9 is only valid when signed.

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