What is W-9?
Form W-9 is the IRS form a US business asks a contractor to fill out before first payment — it collects their name, address, and taxpayer ID. With it on file, you can issue a correct 1099 in January. Without it, you may have to withhold 24% backup withholding from their pay.
In practice
Before a client's first $1,500 payment, a freelancer completes a W-9 with her SSN. The client files it away and uses it for the year-end 1099.
Look established from invoice one
Professional invoices with your business details make W-9 season painless.
Create an invoice — freeFrequently asked questions
When should I ask a contractor for a W-9?
Before the first payment — chasing taxpayer IDs in January is miserable. Make it part of onboarding.
Does a W-9 get sent to the IRS?
No — you keep it on file and use it to prepare the 1099, which does go to the IRS.
I'm a freelancer — is it safe to share my SSN on a W-9?
It's standard practice and required for clients to pay you properly. Send it securely (encrypted email or portal), never over plain chat.