What is a Form W-9?
Form W-9, “Request for Taxpayer Identification Number and Certification”, is a form you give to a client so that they have your name, address and taxpayer identification number (your Social Security number, or an Employer Identification Number). You do not send a W-9 to the IRS. The client keeps it so they can report what they paid you. It is not an invoice, and an invoice is not a substitute for a W-9.
Request it directly from the IRS website to avoid fake copies, and share it only with a business you actually work for, through a secure channel.
What is a Form 1099-NEC?
Form 1099-NEC (“nonemployee compensation”) is what a business sends to report payments to a contractor who is not an employee. The business gives you a copy and files another with the IRS, generally by 31 January for the previous calendar year. Receiving a 1099 does not change what you owe: you must report all your self-employment income whether or not you get a form.
Threshold: for payments made before 2026 the reporting threshold was $600. The IRS says it is $2,000 for payments made in 2026, with inflation adjustments beginning in 2027. Clients may still send a form below the threshold.
How invoices fit in
- Your invoices are your own record of income. Totals on your invoices should reconcile with the 1099s you receive.
- If a 1099 shows a different amount (for example because a client included expenses you billed), keep the invoices that explain the difference.
- Keep invoices and payment records for at least the period the IRS recommends. See how long to keep invoices.
- If you invoice reimbursable expenses separately, label them clearly so the client can decide how to report them.
Backup withholding
If you do not give a client a correct taxpayer identification number, the client may be required to withhold tax from your payments (backup withholding, currently 24%). Giving the W-9 on time prevents this. See the IRS pages below for the current rules.
Practical tips
- Send your W-9 with your first invoice or when you sign the contract.
- Use an EIN instead of your SSN if you have one, to limit exposure of personal data.
- Keep your address current so that your 1099 arrives.
- Set aside money for self-employment tax and income tax as you are paid. See the hourly rate calculator for budgeting a tax allowance into your rate.
Frequently asked questions
Do I send the W-9 to the IRS?
No. You give it to the client who is paying you. They keep it for their records.
Do I need to send an invoice if I have a W-9 on file?
Yes. The W-9 identifies you for tax reporting. The invoice requests payment and records what the money was for.
What if a client does not send me a 1099?
You must still report the income. Use your invoices and bank records.
Is the 1099 threshold $600 or $2,000?
The IRS states $600 for payments made before 2026 and $2,000 for payments made in 2026, with inflation adjustment from 2027. Check the IRS page for the current figure.
Do foreign freelancers use a W-9?
No. Non-US persons normally give a Form W-8BEN (individuals) or W-8BEN-E (entities). Ask a tax adviser.
Related topics
- W-9 form
- 1099-NEC
- freelance taxes US
- independent contractor invoice
- backup withholding
- self-employment tax
- TIN EIN SSN