What is a W-9?

A W-9 is an IRS form used to collect a vendor's taxpayer identification information. Businesses use information from Form W-9 to determine whether payments to a vendor must be reported on a Form 1099.

Example: Before paying an independent contractor, a business requests a completed W-9 to collect the contractor's tax information.

Related terms: 1099, Form 1099-NEC, Vendor