Form W-9
IRS form used by US persons (including US-resident LLCs) to provide TIN to payers.
Definition
Form W-9 is filed by US persons (US citizens, resident aliens, US-formed entities) to provide their Taxpayer Identification Number to a payer. Used in place of W-8BEN-E by US persons.
Context
Delaware LLCs owned by US citizens or US residents file W-9. Non-resident-owned LLCs treated as disregarded entities file W-8BEN-E (with the foreign owner as beneficial owner).
Example
A Delaware LLC owned by a US citizen provides Form W-9 to Stripe with the LLC EIN.
Common pitfalls
- Don't confuse W-9 with W-8BEN-E.
- Single-member disregarded LLCs owned by foreign persons file W-8BEN-E (foreign owner), not W-9.