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About this tool
Work out exactly what goes on each line of a US Form W-9 — name, entity classification, TIN type and exemptions — before you sign it.
This worksheet works out what belongs on each line of IRS Form W-9 — the name on line 1, the business name on line 2, the federal tax classification on line 3a, exemptions on line 4 and the taxpayer identification number in Part I — before you sign the certification in Part II. It applies the rule that catches most filers: a single-member LLC that is disregarded for tax does not tick the LLC box, and puts the owner's name on line 1 with the LLC's name on line 2. It also shows the 24 per cent backup withholding under section 3406 that applies when a correct TIN is not furnished.
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Each classification changes which name goes on line 1 and which taxpayer number is expected.
The single-member LLC rule is applied automatically instead of being buried in the instructions.
Names and taxpayer numbers are processed in the browser and never uploaded.
The owner's name, not the LLC's. A single-member LLC that is disregarded for federal tax purposes puts the owner on line 1, the LLC on line 2, ticks the individual/sole proprietor box rather than the LLC box, and generally gives the owner's SSN. Ticking the LLC box here is the most common cause of a TIN mismatch notice.
24 per cent of the reportable payment, under section 3406. It applies when the payee does not furnish a correct taxpayer identification number, fails to certify the number, or has been notified by the IRS that they are subject to backup withholding for underreported interest or dividends.
Either is permitted if the sole proprietor has an EIN, but the IRS prefers the SSN because it matches the individual name that must appear on line 1. If you give the EIN, the name on line 1 still has to be the individual's, with the business name on line 2.
No. A foreign individual uses Form W-8BEN, a foreign entity uses Form W-8BEN-E, and a foreign person with income effectively connected to a US trade or business uses Form W-8ECI. Signing a W-9 certifies that you are a US person, so a non-resident should never be asked for one.