How to Fill Out a W-9 Form as a Freelancer for a New Client
What a W-9 does and why a new client asks for it
If you are a freelancer, independent contractor, or self-employed sole proprietor, a new client may ask you for Form W-9 before they pay you. The W-9 gives the client your correct taxpayer identification number, or TIN, so they can prepare information returns tied to your payments, such as Form 1099-NEC.
The current IRS Form W-9 revision is March 2024. The form itself says to give the completed form to the requester and not to send it to the IRS. For most freelancers, the job is simple: match your tax name to the right tax classification, enter the correct SSN or EIN, and return it securely to the client.
This guide is for U.S. persons, including U.S. citizens and resident aliens. If you are a foreign freelancer, do not use Form W-9. The IRS directs foreign persons to use the appropriate Form W-8 instead. This article is general informational content, not legal or tax advice.
W-9 line-by-line quick reference for freelancers
| Form section | What most freelancers enter | Important note |
|---|---|---|
| Line 1 | Your legal name as shown on your tax return | If you are a sole proprietor or single-member LLC treated as disregarded, the owner's name goes here. |
| Line 2 | Your business name, DBA, or LLC name if different | Leave blank if you do not use a separate business name. |
| Line 3a | Usually **Individual/sole proprietor** | If your LLC is taxed as an S corp, C corp, or partnership, check **LLC** and enter the tax code. |
| Line 3b | Usually blank for solo freelancers | This mainly applies to partnerships, trusts, estates, and certain flow-through structures with foreign owners or beneficiaries. |
| Line 4 | Usually blank | IRS instructions say individuals, including sole proprietors, generally are not exempt from backup withholding. |
| Lines 5 and 6 | Your mailing address, city, state, and ZIP | This is where the client may mail your information return. |
| Line 7 | Optional | Only fill this in if the client asks for an account, vendor, or project number. |
| Part I and Part II | Your SSN, ITIN, or EIN, plus signature if requested | Your TIN must match the name on line 1 to avoid backup withholding problems. |
How to fill out a W-9 as a freelancer
Step 1: Confirm how you are taxed
Before you write anything, identify your tax status. If you freelance in your own name without a separate entity, you are usually an individual or sole proprietor. If you formed a single-member LLC but did not elect corporate taxation, you are usually still a disregarded entity for federal tax purposes. If you elected S corporation or C corporation treatment, your W-9 entries change.
Step 2: Complete lines 1 and 2 correctly
Line 1 must match the name tied to the tax return that will report the income. For a typical freelancer, that is your personal legal name. If you are a sole proprietor, put your personal name on line 1 and your business or DBA name on line 2. If you are a single-member disregarded LLC, put the owner’s name on line 1 and the LLC name on line 2.
A common mistake is putting the LLC name on line 1 when the LLC is disregarded. The IRS specifically says the owner name belongs on line 1 in that situation.
Step 3: Choose the right box on line 3a and handle line 3b
Most freelancers working as individuals or sole proprietors will check Individual/sole proprietor on line 3a. If you have a single-member LLC that is disregarded, you generally check the box for the owner’s tax classification, which is often also Individual/sole proprietor.
If your LLC is taxed as a partnership, S corporation, or C corporation, check LLC and enter the code that matches that election. Line 3b is usually not relevant for solo freelancers. In most one-person freelance setups, you leave it blank.
Step 4: Fill lines 4 through 7
Line 4 is usually blank for freelancers because individuals and sole proprietors generally are not exempt payees. Lines 5 and 6 should show the mailing address where you want tax documents sent. If the client already has an old address for you, update it here so your year-end forms do not go to the wrong place.
Line 7 is optional. Some clients use it for an internal vendor ID or account number. If the client did not ask for one, you can leave it blank.
Step 5: Enter the correct TIN in Part I
For most freelancers, the TIN is either an SSN or an EIN. IRS instructions say a sole proprietor with an EIN may enter either the SSN or the EIN. If you are a single-member LLC disregarded as separate from its owner, enter the owner’s SSN or EIN. If your LLC is taxed as a corporation or partnership, enter the entity’s EIN.
If you are a resident alien and do not have an SSN but are eligible for an ITIN, enter the ITIN in the SSN box. If you do not yet have a TIN and write Applied For, be careful: the IRS says the 60-day grace rule does not apply to nonemployee compensation, so a client may need to begin backup withholding right away.
Step 6: Review Part II, sign if requested, and return it securely
Check that the name on line 1 and the TIN in Part I match. That is one of the most important parts of the form. Then review the certification. If the IRS has specifically notified you that you are subject to backup withholding for underreported interest or dividends, you must follow the form instructions for item 2. Otherwise, most freelancers can leave the certification text as-is.
For client onboarding, many companies want a signed W-9 in their records, so sign and date it if requested. Then send it through a secure client portal, encrypted file request, or another protected method whenever possible, since the form contains sensitive taxpayer information. Keep a copy for your records.
Common freelancer setups
- Freelancer with no LLC: Line 1 is your personal name, line 3a is Individual/sole proprietor, and Part I is your SSN or EIN if you have one.
- Single-member LLC with default tax treatment: Line 1 is the owner name, line 2 is the LLC name, line 3a usually follows the owner’s classification, and Part I uses the owner’s SSN or EIN.
- LLC taxed as S corporation: Line 1 is the entity name from the tax return, line 3a is LLC with S, and Part I uses the entity EIN.
Common mistakes to avoid
- Using a business nickname instead of the tax name that belongs on line 1.
- Checking the wrong classification box for a disregarded LLC or corporate-taxed LLC.
- Leaving line 4 blank when you actually have a valid exemption code, or entering an exemption code when you are just a regular freelance individual.
- Sending a W-9 when you are not a U.S. person. In that case, the correct starting point is usually a W-8 form, not a W-9.
- Ignoring backup withholding risk. The IRS requester instructions say the backup withholding rate is 24% for reportable payments if the form is incomplete or the TIN is missing or incorrect.
For the official form and instructions, review the IRS resources directly: About Form W-9, the Form W-9 PDF, and the Instructions for the Requester of Form W-9.
FAQ
Should I use my SSN or EIN on Form W-9?
If you are a sole proprietor and you have an EIN, IRS instructions allow you to use either your SSN or EIN. If you are a single-member disregarded LLC, you generally use the owner’s SSN or EIN. If your entity is taxed as a corporation or partnership, use the entity EIN.
Do I send Form W-9 to the IRS?
No. The form itself says to give it to the requester and not to send it to the IRS. Your client keeps it on file and uses the information to prepare reporting forms if needed.
What if I am not a U.S. person or I do not have a TIN yet?
If you are not a U.S. person, you generally should not submit a W-9 and should instead use the appropriate W-8 form. If you are a U.S. person but do not yet have a TIN, apply immediately. For freelance service payments, writing Applied For may still leave you exposed to immediate backup withholding until you provide the number.