Form hub • IRS (client-kept) • Updated 2026
IRS W-9: TIN Certification (Avoid 24% Backup Withholding)
Give clients your TIN so they don’t backup-withhold 24%. Collected before first payment, kept on file: never filed with the IRS.
Quick answers
- What is IRS W-9 and when is it due?
- Give clients your TIN so they don’t backup-withhold 24%. Collected before first payment, kept on file: never filed with the IRS. Due: Before first client payment.
Key facts
- Who: Freelancers, contractors, and LLCs paid by a business: 1099-NEC is issued at $2,000+ for payments made in 2026 (was $600).
- Mismatch risk: Name/TIN mismatches trigger IRS CP2100/2100A notices to the payer and a B-notice to you; backup withholding starts until it’s fixed.
- Update it: New EIN, election, or name change = fresh W-9 to every payer.
Deadline
Before first client payment (IRS (client-kept)). Extensions extend filing where offered — never payment.
Full walkthrough
IRS W-9 is covered step by step, with worked examples, in the freelancer playbook. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1120 — due April 15 (extendable to Oct 15)IRS 1065 — due March 15 (extendable to Sep 15)IRS 5472 — due April 15 with pro-forma 1120NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- IRS (client-kept) form instructions; related guide on this site