W-9 Form Guide | Line-by-Line Instructions for Gig Workers

Line-by-Line Instructions

Box 1 Name

What it is: The taxpayer who owns the income.

For a single-member LLC (default setup / disregarded entity):

→ Put the OWNER'S personal name in Box 1 (not the LLC name)

WHY: The IRS treats a single-member LLC as the individual for tax purposes unless it elected corporate status.

HOW IT SHOULD LOOK:

Box 1: Your personal legal name
Box 2 (Business name): Your LLC name

EXAMPLE:

Box 1: Téa Martinez
Box 2: Téa's Creative Services LLC

EXCEPTION (only if you elected otherwise):
If the LLC filed to be taxed as a C corp or S corp, then:
→ Box 1 = LLC name

Box 2 Business name/disregarded entity name

What it is: Your business name or DBA ("doing business as").

For sole proprietors with a business name:

→ Put your business name here (even if it's not a legal entity)

For single-member LLCs:

→ Put your LLC name here (since Box 1 has your personal name)

For individuals with no business name:

→ Leave Box 2 blank

EXAMPLES:

Sole prop with DBA:
- Box 1: Téa Martinez
- Box 2: Téa's Creative Services
Gig worker, no business name:
- Box 1: Téa Martinez
- Box 2: [blank]
Single-member LLC:
- Box 1: Téa Martinez
- Box 2: Téa's Creative Services LLC

Box 3 Federal tax classification

What it is: How the IRS sees your business structure for tax purposes.

Check the box that matches your situation:

☐ Individual/sole proprietor

You work for yourself, no LLC, no corporation

Example: Téa drives for DoorDash and Uber, files taxes as herself

☐ Single-member LLC

You have an LLC but you're the only owner (default tax treatment)

Example: Téa formed "Téa's Creative Services LLC" for social media work

☐ C Corporation

You filed Form 8832 to elect C corp status OR you incorporated as a C corp

Most gig workers do NOT check this

☐ S Corporation

You filed Form 2553 to elect S corp tax treatment

Example: Téa's LLC elected S corp status to save on self-employment tax

☐ Partnership

You co-own a business with someone else (multi-member LLC or formal partnership)

Most solo gig workers do NOT check this

☐ Trust/estate

Rare for gig workers

WHY THIS MATTERS: The box you check tells the client what kind of 1099 to send you (or if they need to send one at all for S corps).

Box 4 Exemptions

What it is: Backup withholding and FATCA exemption codes.

For most gig workers:

→ Leave both boxes BLANK

WHY: These boxes are for specific situations like corporations, nonprofits, or foreign accounts. If you're a gig worker or freelancer, this doesn't apply to you.

EXCEPTION: If you received a notice from the IRS about backup withholding, you might have a code to enter. Check the IRS letter for instructions.

Part I Address, City, State, ZIP

What it is: Your mailing address where the IRS can reach you.

For individuals and sole proprietors:

→ Use your home address

For LLCs:

→ Use your business address OR home address (your choice)

EXAMPLE:

Address: 742 Evergreen Terrace
City, State, ZIP: Springfield, IL 62704

WHY: The client uses this to prepare your 1099 form. Make sure it matches what's on file with the IRS so your 1099 doesn't bounce back.

Part I (continued) List account number(s) here (optional)

What it is: Optional field for the requester's internal tracking.

For most gig workers:

→ Leave this BLANK unless the client specifically asks you to put something here

WHY: This is for the client's accounting system, not the IRS. You don't need to worry about it.

Part I Taxpayer Identification Number (TIN)

What it is: Your Social Security Number (SSN) or Employer Identification Number (EIN).

Which one do you use?

Use your SSN if:

You're a sole proprietor (no LLC)
You're a single-member LLC that hasn't applied for an EIN
You work as yourself (gig apps, freelancing)

Example: Téa drives for DoorDash → uses SSN

Use your EIN if:

You have an LLC and applied for an EIN
You elected S corp or C corp status
You have employees
You prefer not to give out your SSN

Example: Téa formed an LLC and got an EIN → uses EIN

WHY THIS MATTERS: The number you provide here is what appears on your 1099 form. It needs to match what you use when filing your tax return.

⚠ IMPORTANT: If you're a single-member LLC using your SSN, the 1099 will show YOUR NAME (from Box 1), not your LLC name. This is correct. Report the income on your Schedule C under your LLC.

Part II Certification

What it is: Your signature certifying that the information is correct.

What you're certifying:

The TIN you provided is correct
You're not subject to backup withholding (unless the IRS told you otherwise)
You're a U.S. citizen or resident
The FATCA code(s) entered are correct (if applicable)

How to sign:

Paper form: Sign and date
Electronic form: Type your name and date (some clients accept electronic signatures)

⚠ IMPORTANT: Don't sign if any of the information is incorrect. Fix it first, then sign.

Common Mistakes to Avoid

Putting LLC name in Box 1 for single-member LLCs

Why it's wrong: For single-member LLCs (disregarded entities), Box 1 should have your personal name, not the LLC name.

Fix: Box 1 = personal name, Box 2 = LLC name

Using EIN when you should use SSN (or vice versa)

Why it's wrong: If you file taxes using your SSN but give clients an EIN, your 1099 won't match your tax return.

Fix: Use whichever TIN appears on your tax return (usually SSN unless you have an EIN and use it consistently)

Checking wrong box in Box 3

Why it's wrong: Checking "S Corporation" when you haven't filed Form 2553 causes confusion and might mean you don't get a 1099.

Fix: Check the box that matches your actual IRS election. If you never filed special forms, you're either "Individual/sole proprietor" or "Single-member LLC"

Forgetting to sign

Why it's wrong: Unsigned W-9s aren't valid. The client might ask you to redo it.

Fix: Always sign and date Part II

Using old address

Why it's wrong: Your 1099 will get mailed to the wrong address, and you might miss it before tax filing deadline.

Fix: Update your address on every W-9 you send out

Request for Taxpayer Identification Number and Certification

Line-by-Line Instructions

For a single-member LLC (default setup / disregarded entity):

For sole proprietors with a business name:

For single-member LLCs:

For individuals with no business name:

Check the box that matches your situation:

For most gig workers:

For individuals and sole proprietors:

For LLCs:

For most gig workers:

Which one do you use?

What you're certifying:

Common Mistakes to Avoid

Putting LLC name in Box 1 for single-member LLCs

Using EIN when you should use SSN (or vice versa)

Checking wrong box in Box 3

Forgetting to sign

Using old address

Additional Resources

Official IRS Resources

Related Guides

Free Tools

Need More Tax Help?

Request for Taxpayer Identification Number and Certification

Line-by-Line Instructions

For a single-member LLC (default setup / disregarded entity):

For sole proprietors with a business name:

For single-member LLCs:

For individuals with no business name:

Check the box that matches your situation:

For most gig workers:

For individuals and sole proprietors:

For LLCs:

For most gig workers:

Which one do you use?

What you're certifying:

Common Mistakes to Avoid

Putting LLC name in Box 1 for single-member LLCs

Using EIN when you should use SSN (or vice versa)

Checking wrong box in Box 3

Forgetting to sign

Using old address

You Might Also Need

Nonemployee Compensation

Profit or Loss from Business

Application for EIN

Additional Resources

Official IRS Resources

Related Guides

Free Tools

Need More Tax Help?