What's Part I of the W-9 Form?

Part I of Form W-9 is where contractors and entities add their SSN or EIN. Individuals without a TIN should use their individual tax identification number (ITIN) from the IRS.

What's Part II of the W-9 Form?

Part II of Form W-9 is for certifications related to backup withholding. Backup withholding is a safety precaution by the IRS to ensure they get paid in case you're required to withhold taxes from payments. For instance, a contractor may fail to provide or certify the TIN. You may be asked for backup withholding. A contractor declares that the information they provided is accurate once they sign and date the form. If an individual is subject to backup withholding for failing to report all interest and dividends on their tax return, they must cross out Item 2 in the certification before signing.

Is there a deadline to collect a W-9 Form?

It's best practice to collect the completed form prior to making contractor payments or when they sign their contractor agreement. Form 1099 does have a deadline. Your company needs to send copies of 1099s to contractors and the IRS by January 31 annually. Requesting Form W-9 early leaves you with plenty of time to prepare.

Do I pay more taxes with a W-9?

Your company won't pay more taxes by requesting Form W-9 — it's an informational document. Independent contractors are responsible for their own tax obligations.

Is a W-9 the same as a 1099?

The W-9 Form isn't the same as the 1099 Form. The W-9 Form collects the taxpayer information you need to accurately prepare and file the 1099 Form. While independent contractors and entities fill out the Form W-9, your company prepares Form 1099.

What happens if I don't file a W-9?

You don't need to file a W-9. However, if a contractor or entity fails to provide a W-9, it can lead to: Backup withholding: The IRS sets the backup withholding rate at 24%. Failing to comply can make you liable for any uncollected amounts. Reporting issues: Form W-9 provides the information you need to file Form 1099. Without this form, you risk inaccurate reporting and potential audits. Legal repercussions: You can face civil and criminal penalties due to noncompliance. In 2025, penalties for inaccurate and late returns range from USD 60-660. These penalties will increase to USD 60-680 in 2026. The IRS also charges interest on penalties.

W- 表格完全指南9

主要收获

What Form W-9 is: Form W-9 is used for gathering a contractor's tax information. It lets you file accurate 1099 Forms and avoid backup withholding and penalties.
How Form W-9 compares to other forms: A W-9 Form is only for record-keeping and is applicable to U.S. contractors. A W-8 Form is for non-U.S. citizens. W-2 Forms are used by employees to prepare their taxes. 1099 Forms are for reporting different income types, like miscellaneous payments to contractors.
Where to get a Form W-9: You can download the W-9 Form on the IRS website or generate one with G-P Contractor™.
Who's required to fill out a W-9: Individuals and businesses that work with your company, such as independent contractors and vendors, must fill out a Form W-9.

雇用独立承包商可以让你根据需求的变化更轻松地扩大或缩小业务规模。虽然承包商不在你的公司工资单上，但你仍然需要遵守某些要求才能与这类员工合作。

在美国，全职雇员填写 I-9 表格，独立承包商或1099 工人填写 W-9 表格。这些表格有助于确保税务合规，并降低因信息错误或缺失而产生的罚款风险。

让我们来详细了解一下 W- 9税表是什么，它的用途是什么，如何填写，以及需要避免的常见错误。

什么是 W-9 表格？

W- 9表格用于收集独立承包商和商业实体的纳税人信息，以便您能够提交准确的纳税申报表。您无需向美国国税局 (IRS) 提交 W- 9表格。但是，您可以使用此表格上的信息来准备一份1099表格，并在年底提交给美国国税局。

W-9 收集个人和实体的纳税识别号 (TIN)。对于个人而言，这通常是社会保障号码 (SSN)；对于企业而言，这通常是雇主识别号码 (EIN)。

注意：雇员没有 W-9 表格。 W-9 仅适用于独立承包商或企业。

W- 9表格与其他表格的比较

企业的 W-9 表格仅用于保存记录。以下是 W-9 与国税局其他表格的不同之处：

W-9 与 W-2 表格

独立承包商填写 W-9 表格，而公司则填写 W-2 表格并发送给国税局。

员工使用 W-2 表格报税。在收到 W-2 之前，雇员需要填写 W-4 表，并注明其纳税信息、申报状态和其他工作（如适用）。您将根据 W-4 表格计算应预扣的税款，而 W-2 表格应反映这些税款。

W- 9表格用于准备1099表格。W- 9包含合同工的姓名、地址和税号。与雇员不同，承包商有责任申报和缴纳税款。一般而言，承包商无需缴纳税款预扣，但某些情况下除外，例如未能提供或证明正确的纳税人识别号 (TIN)。

W-9 与1099 表格

1099是一组 IRS 表格，用于报告不同类型的收入。公司最常用的工具：

1099-NEC: Use this form if you pay your independent contractors USD 600 or more annually.
1099-MISC: Use this form to report miscellaneous payments, such as royalties, healthcare payments, and rent, if they amount to USD 600 or more per year.

贵公司负责填写并向美国国税局发送1099表格。相比之下，独立承包商填写 W- 9表格，您需要将其保存在您的记录中。您只需要 W- 9表格作为填写表格1099的参考即可。

W-9 与 W-8 表格

您使用 W- 9还是W- 8表格取决于独立合同工的国籍状况。 W- 9表格适用于美国公民，而非美国公民则适用。公民需要 W- 8 。

W- 9形式只有一种类型。然而，W- 8形式有五种类型。正确的表格取决于合同工是个人还是企业、收入类型以及他们是否符合特殊税收待遇的条件。

您应在首次付款前领取 W-8 表格。最佳做法是在合同工执行任何工作之前收集 W- 9 。

哪里可以获取 W- 9表格？

承包商可以直接从美国国税局网站下载 W- 9表格。或者，您可以使用G-P Contractor来简化整个合同工招聘生命周期——从付款到管理文书工作。轻松生成 W- 9表格，并在一个仪表板上访问所有劳动力信息。

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谁需要填写 W- 9表格？

从贵公司获得收入的某些个人和商业实体需要填写 W- 9表格。其中包括但不限于独立承包商、供应商、合伙企业、有限责任公司 (LLC)、公司、信托和遗产。

以下是几个需要使用 W-9 的示例场景：

You're a small company hiring contractors in the U.S. Small companies without large in-house teams often hire independent contractors. For example, if you use G-P Contractor to hire and pay contractors for a graphic design project, the worker can use the W-9 Form generation feature to complete the form before they begin work.
You're a bank with a customer opening a new account. Banks use W-9 Forms to collect taxpayer information needed to report interest and other earnings to the IRS.
You canceled a debt. Canceled debt is often considered taxable income. Form W-9 helps in submitting the required information.
You're an investment firm. You'll collect Form W-9 from your customers, and then report your earnings to the IRS on the appropriate Form 1099.

申请 W-9 的时间和原因

只有向您支付服务费的供应商才需要填写 W-9 表格。这不包括公司，因为它们通常免于1099 报告。对于通过银行卡付款的供应商，您也不需要 W-9 ，因为这些付款已由付款处理器报告。

W- 9表格可让您准确地向美国国税局报告合同工付款。虽然您不需要将此文件归档，但随身携带此文件可让您更轻松地准备1099 表格。这样一来，您还可以避免因未收集表格而受到不合规罚款、民事处罚或刑事处罚。

如何填写 W- 9表格

承包商必须准确填写 W-9 表格，以确保合规。他们可以遵循这些 W-9 说明：

Indicate the contractor or business name: Contractors put their name on Line 1 as it appears on their tax return. Legal entities, such as a partnership, LLC, or corporation, put their name on Line 2, using their “doing business as” information. If the contractor operates under a specific business name, they should enter this information on the “Business name” line.
Select the federal tax classification: The contractor checks the relevant box for tax classification. Some options include individual, C corporation, S corporation, partnership, trust or estate, or LLC.
Add TIN: Contractors should add their SSN if they're an individual. Businesses should add their EIN. Depending on their citizenship or entity status, contractors can apply for a TIN and write “applied for” under Part I. They'll be subject to backup withholding until they receive their TIN. After which, they need to submit an updated W-9.
Enter address: Under the “address” line, add the address associated with the TIN.
Certify the form: All information should be accurate and match IRS records. The person filling out the form should sign and date the designated areas to certify. You can use the IRS TIN Matching program to verify records.

G-P Contractor让填写和收集表格变得更加容易。承包商可以在平台上生成表格，您可以随时访问。

如何提交和存储 W- 9表格

独立合同工或实体应将填妥的表格发送给您，以便您存档。您必须将 W- 9表格保存至少四年。更长的记录保存期限也有助于延长审计周期。

3 常见的 W-9 错误以及如何避免这些错误

虽然您无需向美国国税局提交 W- 9表格，但仍需确保表格内容准确无误，以避免法律和财务问题。注意避免以下常见错误：

Adding incorrect information: Mistakes include using the wrong TIN and entity type. An incorrect TIN can lead to an IRS notice, while the right business type ensures your 1099 reports are accurate.
Collecting forms late: You need to collect W-9 Forms before contractors or entities start working and before you make your first payment. This way, you're prepared for year-end reporting.
Failing to update: Create a system for regularly reviewing and updating W-9 information. Use methods where a contractor can easily update their information.

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立即预约演示。

什么是 W-9 表格？

主要收获

什么是 W-9 表格？