What Is Form W-9? Quick Guide (2025)

What is Form W-9 and when do you need to fill it out? (2025 Guide for Foreigners with a U.S. LLC)

If you own an LLC in the United States, chances are you’ll be asked to fill out Form W-9 at some point. Although it may look confusing at first glance, this document is essential for operating correctly and avoiding tax issues. In this article, we explain what it is, what it’s for, who must complete it, and what it means for foreigners with a U.S. business.

What Is Form W-9?

👉 Download the official Form W-9 (PDF)

Form W-9 is an official IRS document used to request the legal name and taxpayer identification number (TIN) of a U.S. person or entity.

It’s important to note that the W-9 is not sent to the IRS. Instead, you give it to the person or company (such as Amazon, Stripe, a bank, or another business) that needs your tax information in order to issue forms like 1099-NEC, 1099-MISC, or 1099-K.

Who Should Complete a W-9?

This form must be completed by any “U.S. person”, which includes:

• U.S. citizens or tax residents
• U.S.-registered entities (including LLCs, corporations, partnerships, and trusts)

If you have an LLC registered in the U.S., even if you’re a foreign owner, companies like Amazon, banks, or payment processors will likely ask you for a W-9.

What Information Is Included on Form W-9?

• Legal name of the individual or entity (as per IRS records)
• LLC name (if applicable)
• Type of entity (individual, C Corporation, S Corporation, partnership, LLC)
• Exemption codes (if applicable)
• U.S. mailing address
• Taxpayer Identification Number (EIN, SSN, or ITIN)
• Signature and certification date

Common Scenarios Where You’ll Be Asked for a W-9

• Opening a business bank account (e.g. Mercury, Relay)
• Registering a U.S. business on Amazon Seller Central
• Receiving payments from U.S.-based corporate clients
• Invoicing for services provided to U.S. entities

Beware of “Backup Withholding”

If you fail to submit a correct W-9 or provide an invalid TIN, the payer is required to withhold 24% of your payments as “backup withholding” and send it to the IRS. You can avoid this by submitting a valid and updated W-9.

Penalties for Errors or False Statements

• $50 fine for failure to submit the form or providing incorrect TIN
• Higher penalties for intentional disregard
• Possible criminal charges for signing with false information

W-9 vs. W-8BEN-E: Which One Do You Need?

• If you have a U.S.-registered LLC and receive payments in its name → Use Form W-9
• If you are a foreign entity with no U.S. tax presence → Use Form W-8BEN-E

You should never submit both. The correct form depends on the tax residency of the entity receiving the funds.

Final Thoughts

Form W-9 is more than just paperwork—it’s a key part of staying compliant with U.S. tax laws. If you’re a foreigner with a U.S. LLC, knowing when and how to use this form helps you avoid mistakes, penalties, and unnecessary withholding. Anytime you deal with U.S. companies or platforms, make sure your W-9 is ready and up to date.

At ExpressFormations, we help you form your LLC, get your EIN, and prepare your tax documentation so you can operate smoothly and confidently.

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This guide provides general information and should not be considered legal or tax advice. IRS regulations and requirements may change. Consult with qualified tax professionals for current, specific guidance.