Does a W-9 expire? How often to collect a new one

Any business that must file an information return with the IRS, such as Form 1099-NEC for nonemployee compensation or Form 1099-MISC, asks the payee for a Form W-9 to get their correct name and taxpayer identification number (TIN). The payee may be an individual, sole proprietor, LLC, partnership, corporation, trust or estate. Use Form W-9 only for U.S. persons, including resident aliens. Foreign persons use a Form W-8 instead. Ask a tax professional which of your payments need a 1099. If you only need the W9 form itself, download the current fillable Form W-9 from irs.gov.

• A W-9 does not expire, but it can go out of date. If the vendor’s name or TIN on file is wrong, your 1099 will not match IRS records.
• If a payee does not give you a TIN, or the IRS tells you the TIN is incorrect, you may have to backup withhold 24% of reportable payments. If you do not withhold when required, you may become liable for the uncollected amount.
• Information return penalties can apply if you report an incorrect TIN or fail to report a TIN, unless you can show reasonable cause. For returns due in 2026, the IRS lists charges of $60 to $340 per return, or $680 for intentional disregard.
• The payee can face a $50 penalty for each failure to furnish a correct TIN, unless the failure is due to reasonable cause.

1. 1

   Request the W-9 form before the first payment

   Send the current form from irs.gov to every new vendor or contractor at onboarding. Pub. 1281 says the initial request should be made when the account is opened or the transaction occurs. For payments such as nonemployee compensation, backup withholding applies right away if no TIN is provided.

2. 2

   Check the form is complete

   A valid W-9 shows the payee’s name and TIN and is signed and dated under penalties of perjury. For a sole proprietor or single-member LLC, the owner’s name goes on line 1 and the business name on line 2.

3. 3

   Verify the name and TIN if you can

   Eligible payors can use the IRS On-Line TIN Matching Program through IRS e-Services to check name and TIN combinations before filing. A verified match can generally support reasonable cause.

4. 4

   Store it securely

   The form holds an SSN or EIN. Keep it on file, limit who can see it, and use the information only for tax compliance.

5. 5

   Request a new one when something changes

   Ask again when the vendor’s name, TIN or tax classification changes, when they are no longer an exempt payee, and when a first B notice requires it. Many businesses also review vendor W-9s each year before filing 1099s.

A simple reminder plan: 60 days, 30 days, 7 days before the re-check date. The calculator above puts these in your calendar.

• The signed Form W-9 for each vendor, with the date you received it.
• Your TIN Matching results, if you use the program.
• Copies of any CP2100 or CP2100A notices, B notices you sent, and the replies, including any IRS Letter 147C or Social Security card copy.
• Records of backup withholding and the Form 945 you filed for it.

• Paying a new contractor before the W-9 is back.
• Assuming the W-9 expires each year or never needs updating. It has no expiration date, but a name, TIN or tax status change means a new form.
• Entering a single-member LLC’s business name and EIN where the owner’s name and TIN belong.
• Emailing completed W-9s around in plain attachments. They contain SSNs and EINs.
• Sending a new blank W-9 after a second B notice. The payee must instead provide an IRS Letter 147C (for an EIN) or a copy of a Social Security card (for an SSN).