A W-9 provides a company with basic information about taxpayers with whom it does business. It allows them to report the amount paid to the taxpayer for services rendered to the IRS. United States citizens and resident alien individuals, corporations, trusts and other types of business entities that do not have taxes withheld from their earnings must complete a W-9.
A business needs to get a W-9 from any individual or company for which it will need to file an information return with the IRS.
