W-9 collection
W-9 collection checklist
A W-9 is easiest to collect before the first payment, while the contractor is still motivated to send it. Waiting until January turns a one-minute request into a chase. This checklist covers who needs a W-9, what the form has to show, how to collect it without putting a Social Security number in an email, and what to do before the year-end 1099s are prepared.
Who sends itSent by the firm to a business client that pays contractors, rents property or pays other reportable vendors. The client can use it as a standing process for every new vendor, not only at year end.
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01Who needs a W-9
02What the W-9 has to show
03How to collect it
04Keeping the records
What firms get wrong
- Waiting until January to ask for W-9s, when the contractor has already been paid and has less reason to respond.
- Collecting the W-9 by email and leaving a Social Security number in an inbox.
- Using a trade name instead of the legal name on the 1099, which can cause a mismatch at the IRS.
- Assuming an LLC is a corporation and skipping the W-9, when the LLC's classification decides the reporting.
- Keeping the W-9 in one folder and the vendor payment records in another, so the year-end match takes days.
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Questions about this checklist
When should a business collect a W-9?
Before the first payment to a new contractor or vendor. The payee is easiest to reach at vendor setup, and the business needs the tax ID before it can prepare a 1099.
Can a W-9 be signed electronically?
Yes, if the business accepts an electronic signature and keeps a record of the signed form. The form still has to show the payee's name, tax classification, tax ID and signature.
What if a contractor refuses to provide a W-9?
Keep a record of each request and tell the firm before the next payment. Without a tax ID, the business may need to withhold backup tax, and the 1099 may be filed with a missing TIN.
Does a W-9 expire?
A W-9 does not have a fixed expiration date, but the information can become stale. Ask for a new one when the payee's name, address, entity type or tax ID changes, or when the business has reason to doubt the old form.
Does an LLC need a W-9?
Yes. An LLC provides a W-9 and chooses its tax classification on the form. A single-member LLC that is disregarded for tax purposes generally gives the owner's name and tax ID, with the LLC name on the business-name line.
Sources
- IRS: About Form W-9
- IRS: Am I required to file a Form 1099 or other information return
- IRS: Backup withholding
Checked November 3, 2026. Tax rules, forms and thresholds change; confirm them with the IRS or your tax software before relying on them.
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