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No. You submit a new W9 form when you change your name, TIN, entity classification or exempt status, or when a payer asks for one.
A senior CPA reviews your forms in confidence, with a reply in about two hours.
$2,000. Payments to a contractor in 2026 at which a business files Form 1099-NEC, up from $600 for 2025.
24%. Backup withholding a payer must take from your payments when the TIN is missing or wrong.
March 2024. Revision date of the current Form W-9.
After a marriage, divorce or business rename, you enter on line 1 the name the IRS has on record for your TIN.
A sole proprietor whose business becomes a partnership or corporation with its own EIN, or a contractor who replaces an ITIN with an SSN, gives the payer the new number.
A single-member LLC that elects S corporation status moves from the "Individual/sole proprietor" box to the LLC box and enters S as its tax classification.
A payee that becomes a corporation, or stops being one, updates line 4 so the payer stops or starts issuing 1099s.
A payer may request a new form before a new contract, after a merger, during a records check or after the IRS reports a mismatch between your name and TIN.
Send the payer your new address as well, so the payer mails your 1099 to your current address.
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No. The IRS sets no expiry date or renewal period for Form W-9.
Send the form to the payer that asked for it. The IRS does not collect W-9s.
Use the payer's secure portal or an encrypted file, because you enter your SSN or EIN on the form.
Sign it on paper or electronically, if the payer accepts electronic W-9s.
A foreign individual gives the payer Form W-8BEN.
In the current revision, the IRS added line 3b. A partnership, trust, estate or LLC taxed as a partnership checks line 3b if it has foreign partners, owners or beneficiaries. It checks the box only on a W-9 given to a partnership, trust or estate it holds an interest in.
Worked example: a contractor paid $40,000 without a TIN on file
Illustrative: one payee, one payer, no other withholding.
| Step | Amount |
|---|---|
| Payments in the year | $40,000 |
| Backup withholding at 24% | $9,600 |
| Paid to the contractor | $30,400 |
The payer deposits the $9,600 with the IRS and reports it on Form 945 and in box 4 of your Form 1099-NEC. You claim it as tax paid on your return.
Tell us how many contractors you pay, and a CPA quotes the W-9 and 1099 work.
We request a W-9 from each contractor before the first payment, through a secure portal.
We check each name and TIN against IRS records through IRS TIN Matching before filing.
We re-request a W-9 from any contractor who has changed name, TIN or entity type before we file the 1099s.
We file each contractor's Form 1099-NEC, apply backup withholding where a TIN is missing and report it on Form 945.
When the IRS sends a CP2100 or CP2100A notice, we send each listed contractor a B notice and request a corrected TIN.
For contractors and freelancers, we send your payers updated W-9s after a name, TIN or entity change, and claim any backup withholding as tax paid on your return.
We quote after a short review, based on:
The light end is a business with a few contractors, current W-9s and no IRS notices. These are the factors, not a quote.
Send your contractor list or the 1099s you received, and we set out the filings and the fee.
