W-9 Law and Legal Definition
A Form W-9 is a document issued by the U.S. Internal Revenue Service (IRS). This form is used to collect information regarding independent contractors. This form serves two purposes, such as:
1. It is used by third parties to file an information return with the IRS on reportable payments made to others; and
2. It helps the payee avoid backup withholding.
The form requires information like the freelancer's name, address, and social security or tax payer identification number.
This form can be used only by independent contractors who are U.S. citizen or U.S. resident alien.