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Route Map No. 009 · US · Information returns

When do I need a W-9 from a contractor?

8 stopsChecked against IRS, 9 November 2026Published by Clive Angel, 30 years in finance
Route Map: When do I need a W-9 from a contractor? 1. Will you file a 1099?. 2. Send Form W-9. 3. Name and TIN match. 4. Did they give a TIN?. 5. Backup withhold 24%. 6. NEC has no waiting period. 7. Before 1099-NEC. 8. Ready to file.
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Collect Form W-9 before you file an information return for a contractor. The form gives you their correct name and TIN. This page is general information, not tax advice.

The route, stop by stop

  1. 01Will you file a 1099?

    If you must file an information return for a payee, you need their correct name and TIN.

    Sources 1, 2

  2. 02Send Form W-9

    Ask the contractor to complete Form W-9 so you have the TIN before you pay or file.

    Sources 1, 2

  3. 03Name and TIN match

    Check the signed form shows the legal name and TIN you will put on the 1099.

    Source 2

  4. 04Did they give a TIN?

    Has the payee furnished a TIN on a completed Form W-9?

    YesKeep the form with your records.NoBackup withholding may apply.

    Source 2

  5. 05Backup withhold 24%

    If they fail to furnish a TIN, withhold 24% of reportable payments and deposit it with the IRS.

    Source 2

  6. 06NEC has no waiting period

    Nonemployee compensation is subject to backup withholding at once, even while they await a TIN.

    Source 2

  7. 07Before 1099-NEC

    Have the W-9 on file before you prepare Form 1099-NEC for that payee.

    Sources 1, 2

  8. 08Ready to file

    File the information return with the TIN from the W-9 and keep the form with your records.

Why you need it

Form W-9 is used by persons required to file information returns with the IRS to get the payee’s correct name and TIN. Use it when you will report income paid to them.

Backup withholding

A properly completed and signed Form W-9 can be relied upon to avoid backup withholding. If a payee fails to furnish a TIN, you must deduct, withhold and deposit 24% of reportable payments until that is fixed.

Nonemployee compensation

Nonemployee compensation is subject to backup withholding immediately, even if the payee has applied for and is awaiting a TIN.

Common questions

When do I ask for the W-9?

Before you pay them, or at least before you prepare Form 1099-NEC.

What if they refuse?

Backup withholding may apply until they furnish a TIN.

Is this tax advice?

No. It is general information from IRS pages checked on 9 November 2026. Rules change, so check the sources before you act.

Where the rules come from

  1. IRS: About Form W-9, Request for Taxpayer Identification Number and Certification checked 9 November 2026
  2. IRS: Instructions for the Requester of Form W-9 (Rev. March 2024) checked 9 November 2026

This map is general information, not personal advice. Rules and rates change, so check the sources before you act. If your situation is tricky, talk to your CPA or tax adviser.

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No. 005 · US · Information returns

Do I need to file a 1099-NEC?

Report nonemployee compensation of $2,000 or more on Form 1099-NEC by February 1, 2027.

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No. 008 · US · Estimated tax

When are quarterly estimated tax payments due?

Pay estimated tax in four installments if you expect to owe $1,000 or more.

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