The form a business collects from a contractor or vendor to get their taxpayer identification number before paying them. It is the source document for the 1099 the business issues in January.
Collect it before the first payment. Chasing a W-9 in January is how 1099s go out late or wrong, and a missing TIN can require backup withholding at 24 percent.
The person being paid. The payer keeps it on file; it is not sent to the IRS.
Source: IRS Form W-9 instructions
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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