Quick answer: Form W-9 is the IRS form a business uses to collect your legal name, tax classification, address and taxpayer identification number (TIN) before it pays you. You fill it out and give it to the client, not to the IRS. Most side hustlers check “Individual/sole proprietor” on line 3a and enter either a Social Security number or an employer identification number (EIN) in Part I. A single-member LLC that has not elected corporate tax treatment is disregarded, so you list your own name on line 1 and the LLC name on line 2. Under the One Big Beautiful Bill Act, the payment threshold for Form 1099-NEC rose from $600 to $2,000 for payments made in 2026, but clients may still ask for a W-9 up front, and a missing or wrong TIN can trigger 24% backup withholding.
The first time a new client sends a W-9 request, it can feel like a formality nobody explained. A small agency wants one before your first invoice clears. A marketplace asks for “tax information” during onboarding. Sometimes a local business owner forwards a blank PDF and asks you to “just send it back today.”
None of that means you owe extra tax or that you have become an employee. The form simply lets the payer report what it paid you, if a report is required. This guide walks through what Form W-9 is, who asks for it, how to complete each part correctly for the most common side hustle setups and how to send it without putting your identity at risk. It belongs to our main guide on choosing and starting a side hustle, which covers the bigger picture of picking and launching one.
Sources: Internal Revenue Service, Form W-9 (Rev. March 2024) and its instructions; IRS, Instructions for Forms 1099-MISC and 1099-NEC and Publication 1099 (2026) on the $2,000 threshold under P.L. 119-21; IRS, “Backup withholding” page; IRS Publication 15 (2026); IRS, “Employer ID numbers” guidance; Federal Trade Commission, identity theft guidance at IdentityTheft.gov. General information, not tax or legal advice. Checked October 2026.
What Form W-9 Is and Why Clients Ask for It
Form W-9 is titled “Request for Taxpayer Identification Number and Certification.” According to the IRS, a person or business that is required to file an information return with the IRS uses it to get your correct TIN. The payer keeps the completed form in its own records. You never mail it to the IRS yourself.
Information returns are forms such as 1099-NEC and 1099-MISC. If a business pays you for services and the total reaches the reporting threshold for the year, it generally must file a 1099-NEC showing what it paid you and send you a copy. To do that, it needs your exact legal name and TIN as the IRS has them on file. The W-9 is how it gets that information, and the certification at the bottom is your signed statement that the number is correct.
Clients ask for the form at different times:
- Before the first payment, because many accounting teams will not set up a new vendor without one
- During onboarding on a platform, where the “tax interview” collects the same details electronically
- At year end, when a bookkeeper realizes a vendor file is incomplete
- After a name or business change, when you start invoicing under an LLC or a new business name
A request is normal and routine. It does not mean you will definitely receive a 1099, and receiving one does not change how much tax you owe. You report your side hustle income on your return either way. Our explainer on 1099-NEC and 1099-K forms for side hustles covers which form shows up when.
The 2026 Threshold Change: $600 Became $2,000
For many years, a business had to file Form 1099-NEC once it paid a non-employee $600 or more for services in a calendar year. That changed with P.L. 119-21, commonly called the One Big Beautiful Bill Act.
The IRS instructions for Forms 1099-MISC and 1099-NEC now state that for payments made after calendar year 2025, the filing threshold for nonemployee compensation is $2,000. Publication 15 for 2026 adds that the $2,000 figure will be adjusted for inflation for each calendar year after 2026. The same increase applies to the threshold for backup withholding on those reportable payments.
What does that mean for a side hustler?
- Fewer 1099-NEC forms. A client who pays you $1,500 for the whole of 2026 generally does not have to file one for you.
- No change in what is taxable. The IRS is clear that you must report all business income, whether or not a 1099 arrives. A $1,500 project is still income on your Schedule C.
- W-9 requests will not disappear. Many businesses collect a W-9 from every vendor before paying, because they cannot know in January whether you will cross the threshold by December.
| Item | Payments made in 2025 | Payments made in 2026 |
|---|---|---|
| 1099-NEC filing threshold (services by a non-employee) | $600 | $2,000 |
| Threshold for backup withholding on those payments | $600 | $2,000 |
| Backup withholding rate | 24% | 24% |
| Inflation adjustment | Not applicable | Begins for years after 2026 |
Separate rules apply to payment apps and online marketplaces, which report on Form 1099-K rather than 1099-NEC, so check that form’s own threshold for the year.
Before You Start: Gather Three Things
Filling out the form takes a few minutes if you have the right details in front of you. Pull these together first:
- Your legal name exactly as the IRS has it. For a sole proprietor, that is the name on your Social Security card. A recent name change that you have not reported to the Social Security Administration can cause a mismatch.
- Your tax classification. Are you operating as yourself, through a single-member LLC, a multi-member LLC, or a corporation? If you have not formed anything, you are a sole proprietor by default.
- The TIN you want the client to use. Sole proprietors can use either a Social Security number or an EIN. An LLC taxed as a partnership or a corporation uses its own EIN.
If you are unsure which structure applies, our comparison of sole proprietorship vs. LLC for side hustles explains how each one is taxed.
How to Fill Out Form W-9 Line by Line
The current version is Form W-9 (Rev. March 2024). Download it from IRS.gov rather than reusing an old copy from a previous client, since outdated revisions lack line 3b.
Line 1: Name
Enter the name of the person or entity whose TIN you are providing. For a sole proprietor, put your individual name here, never a business name. For a single-member LLC that is disregarded for tax purposes, the IRS instructions say to enter the owner’s name on line 1, not the LLC’s name.
Line 2: Business name or disregarded entity name
Use this line for a trade name, “doing business as” name, or the name of a disregarded single-member LLC. A freelance designer named Jordan who invoices as “North Light Studio” would put Jordan’s legal name on line 1 and “North Light Studio” on line 2.
Line 3a: Federal tax classification
Check exactly one box:
- Individual/sole proprietor for most side hustlers, including owners of a single-member LLC that has not elected to be taxed as a corporation
- C corporation, S corporation, Partnership or Trust/estate if your business actually has that classification
- LLC with the tax classification letter (C, S or P) only if your LLC is not a disregarded single-member entity
A common error is checking “LLC” and writing “D” or leaving the letter blank for a single-member LLC. The form instructs owners of a disregarded single-member LLC to check the box for the owner’s own classification, which for most people is individual/sole proprietor.
Line 3b: Flow-through entities with foreign owners
Added in the 2024 revision, this box applies only to partnerships, trusts and estates that check line 3a and have foreign partners, owners or beneficiaries. Nearly every solo side hustler leaves it blank.
Line 4: Exemptions
These codes are for payees exempt from backup withholding or FATCA reporting, such as many corporations and tax-exempt organizations. Individuals and sole proprietors generally leave line 4 empty.
Lines 5 and 6: Address
Give the mailing address where you want to receive any 1099. Use a mailing address you control and will still check next January, because that is where any 1099 copy will be sent.
Line 7: Account numbers (optional)
Leave it blank unless the client asks you to list an account or vendor number.
Part I: Taxpayer Identification Number
Enter either your SSN or an EIN, never both. The name on line 1 and the number here must match IRS records. If you are a sole proprietor with an EIN, the instructions allow you to enter either one, but the IRS encourages using the EIN.
Part II: Certification
Sign and date the form. By signing, you certify under penalties of perjury that the TIN is correct, that you are not subject to backup withholding (unless the IRS has told you that you are, in which case you cross out item 2), that you are a U.S. person and that any FATCA code is correct.
SSN or EIN? Why Many Side Hustlers Get an EIN
A sole proprietor with no employees is not required to have an EIN. You can legally give clients your Social Security number. Still, plenty of people choose to get an EIN for privacy alone.
An EIN is a nine-digit number the IRS issues free of charge. The IRS says you can apply online and get the number immediately when the online application is available. Using it on W-9 forms means your SSN is not sitting in the vendor files of every client, agency and marketplace you work with.
Reasons to consider one:
- Less exposure of your SSN across many vendor databases and email inboxes
- A cleaner business identity when you open a business bank account
- Readiness for growth if you later hire an employee or form a multi-member LLC
The IRS warns that EINs are free and that you should avoid third-party websites that charge to obtain one. Our guide on whether you need an EIN for a side hustle walks through the application.
How to Send a W-9 Without Exposing Your Identity
A completed W-9 holds your full name, address and TIN on one page. That combination is exactly what identity thieves want. The Federal Trade Commission’s identity theft guidance at IdentityTheft.gov stresses limiting where you share your Social Security number and checking why someone needs it.
Safer ways to share the form:
- Use the client’s secure vendor portal if it has one. Many accounting systems collect W-9 data through an encrypted upload.
- Use an encrypted file link or password-protected PDF, and send the password through a different channel, such as a text message.
- Avoid plain email attachments whenever you have another option. If email is the only route, confirm the address directly with your contact first.
- Never fill out a W-9 from an unsolicited message. Scammers send fake “tax form” requests that look official.
Watch for these red flags:
- A request from someone you have not agreed to work with
- Pressure to send the form within minutes
- A “W-9” that also asks for bank login details, your PIN or your date of birth (the real form does not ask for these)
- A form labeled as coming from the IRS itself; the IRS does not ask you to email it a W-9
Gig scams often begin with fake onboarding paperwork. Our breakdown of how to spot side hustle scams lists other warning signs.
Backup Withholding: What Happens If You Do Not Provide One
If you refuse to give a payer your TIN, or the TIN you provide does not match IRS records, the payer may be required to start backup withholding. According to the IRS, the rate is 24%, taken from future reportable payments and sent to the IRS on your behalf.
That money is not lost. Backup withholding is reported on your 1099 and you claim it as federal tax withheld when you file your return. It still hurts cash flow. On a $1,000 payment, 24% means only $760 lands in your account until tax time.
Under the 2026 rules described in Publication 15, the $2,000 threshold also applies to backup withholding for those reportable payments. A payer who does withhold must file the 1099 and report the amount withheld even if your total payments were below the normal filing threshold.
The fix is usually simple: send a correct, signed W-9. If the IRS has notified a payer that your name and TIN do not match, the payer may send you a notice asking you to confirm the details. Respond promptly and check that the name on line 1 matches your Social Security card or the name on your EIN assignment letter.
What to Do After You Send the W-9
Your part does not end when the PDF leaves your inbox. A little record keeping now makes January much easier.
- Log every client that received your W-9 in the same place you track invoices. A simple spreadsheet column works.
- Expect 1099-NEC forms early in the year from clients who paid you $2,000 or more in 2026. Payers generally must send your copy by January 31.
- Match each 1099 to your own records. If a form shows more than you received, ask the client to issue a corrected one.
- Report all income regardless. Payments below the threshold, and payments from clients who never send a 1099, still go on Schedule C.
- Update clients when details change, such as a new legal name, a newly formed LLC or a switch from SSN to EIN.
If you have not set up a tracking system yet, our guide on tracking side hustle income and expenses offers a simple setup.
Common W-9 Mistakes and How to Avoid Them
Small errors on this form create outsized headaches later, from name mismatches to withheld payments. These are the ones that come up most often:
| Mistake | Why it causes trouble | Fix |
|---|---|---|
| Putting a business name on line 1 as a sole proprietor | The name and TIN will not match IRS records | Your legal name on line 1, business name on line 2 |
| Checking “LLC” with no classification for a single-member LLC | The payer cannot tell how you are taxed | Check individual/sole proprietor if the LLC is disregarded |
| Giving a disregarded LLC’s own EIN with the owner’s name on line 1 | Name and number may not match | Give the owner’s SSN or EIN, as the instructions direct |
| Entering both an SSN and an EIN | Creates confusion in the payer’s system | Provide only one |
| Forgetting to sign and date | An unsigned form may not count as a valid certification | Sign Part II before sending |
| Using an outdated revision | Older forms lack current lines | Download the March 2024 revision from IRS.gov |
Frequently Asked Questions
Do I have to fill out a W-9 for a side hustle?
If a business needs your TIN to meet its information reporting duties, you are expected to provide it. Refusing can lead to 24% backup withholding on reportable payments. Many clients require a W-9 before the first payment as a matter of policy.
Does filling out a W-9 make me an employee?
No. Employees complete Form W-4 for wage withholding. A W-9 is used for independent contractors and other non-employees, and it does not change your worker status.
Will I get a 1099 for every client who has my W-9?
Not necessarily. For payments made in 2026, a business generally files Form 1099-NEC only if it paid you $2,000 or more for services in the year, according to the IRS instructions. You still report all income.
Should I use my SSN or an EIN on a W-9?
Either is allowed for a sole proprietor. Many side hustlers get a free EIN from the IRS so their Social Security number is not stored in client files.
Is it safe to email a W-9?
Plain email is the least secure option. Use a client portal, an encrypted link or a password-protected file, and confirm the request is legitimate before sending.
The Bottom Line
A W-9 request is a normal part of getting paid as an independent worker. Fill in your legal name on line 1, add any business name on line 2, check the right tax classification, enter one TIN and sign. Send it through a secure channel, keep a log of who has it and remember that the 2026 change to a $2,000 1099-NEC threshold affects paperwork, not what you owe. Every dollar your side hustle earns still belongs on your tax return.