Individuals and entities use form W-9 to provide their taxpayer identification number to entities that will pay them income during the tax year. It requests the name, address, and taxpayer identification information of a taxpayer (in the form of a Social Security Number or Employer Identification Number).
It can be used in the following scenarios (as examples):
- Employer–employee arrangement - the typical use as you fill one of these out when you start a new job.
- Business–contractor arrangement - your business has performed work for another business and you want paid.
The entity that is requesting the W-9 will use it and maintain it on file, however, they do not send this form to the IRS.