How to Edit Your W-9 Form When Information Changes

There is no amended or corrected version of Form W-9. To edit a W-9 form after you’ve already submitted it, you fill out a brand-new Form W-9 with the accurate information and send it to the payer who requested the original. The replacement supersedes whatever they had on file. The current version is Form W-9 (Rev. March 2024), available on irs.gov.

When a New W-9 Is Required

The IRS requires a fresh W-9 whenever the name or Taxpayer Identification Number tied to your account changes.¹ Several everyday situations trigger that rule:

A legal name change from marriage, divorce, or court order. Every payer needs the updated name so their 1099s match your tax return.
A different TIN. A sole proprietor who obtains an EIN and wants to use it instead of an SSN should submit a new form. Same for someone switching from an ITIN to an SSN.
A change in tax classification. Converting a sole proprietorship into an LLC taxed as a corporation, or a C corporation electing S corporation status, changes what you check on Line 3.¹
Loss of exempt payee status. If you previously claimed an exemption from backup withholding or FATCA reporting and it no longer applies, send an updated form to any payer you expect reportable payments from.
Business restructuring. A merger, acquisition, or other reorganization that produces a new entity name or EIN means the surviving entity should distribute new W-9s.
Clerical errors. A misspelled name on Line 1, a wrong entity box on Line 3, or a transposed digit in the TIN all need to be corrected. When the name and TIN on file don’t match IRS records, the payer eventually receives a mismatch notice.

One change that doesn’t require a new form: a new mailing address. The form’s instructions say to write “NEW” at the top of a W-9 when your address differs from what the payer has, but there’s no requirement to submit a new form for an address change alone.¹ Still, keep the address current so tax documents reach you.

Filling Out the Replacement

Download the current form from irs.gov, or use the payer’s electronic portal if one is offered. Treat every field as a new submission rather than a partial correction. The whole form should reflect your information as it exists today with the IRS.

Name and Entity Boxes

Line 1 must show the name exactly as it appears on the tax return tied to your TIN. For individuals, that’s your legal name as the IRS knows it. If you use an ITIN, the name must match Line 1a of your Form W-7. For a single-member LLC or other disregarded entity, the owner’s name goes on Line 1 and the business name goes on Line 2.²

Line 3 is where people trip up most often. Individuals and sole proprietors check the first box. An LLC checks the Limited Liability Company box and writes the letter matching its tax treatment: C for C corporation, S for S corporation, or P for partnership.¹ A single-member LLC that hasn’t elected corporate treatment is disregarded for federal tax purposes and should check the individual/sole proprietor box, not the LLC box. Getting this wrong is one of the most common reasons a payer asks for a redo.

Exemption Codes

Most individuals leave Line 4 blank. Exemption codes apply mainly to corporations, government entities, tax-exempt organizations, and certain financial intermediaries. If your status changed (say you were a C corporation exempt from backup withholding under code 5 and have since converted to a partnership), update or remove the code on the replacement form. Claiming an exemption you no longer qualify for creates problems when the payer files their information returns.

TIN and Signature

Enter your TIN in Part I. It must match the name on Line 1. A mismatch between these two fields is the single most common trigger for backup withholding and IRS notices.¹ A sole proprietor with both an SSN and an EIN may enter either, though using the EIN consistently for business relationships keeps your SSN off more documents.

Part II is the certification. By signing and dating, you’re certifying under penalty of perjury that your TIN is correct and that you’re not subject to backup withholding, unless the IRS has notified you otherwise.¹ Don’t skip the signature. An unsigned W-9 is invalid, and the payer is supposed to start backup withholding without one.

Getting the Form to the Payer

Send the completed W-9 directly to the payer who requested it, whether that’s a client, a company, or a financial institution. The form never goes to the IRS. Common delivery routes include the payer’s secure online portal, encrypted email, fax, or certified mail. Because the form contains your TIN, don’t send it through unencrypted email.

Payers may accept W-9s electronically, including with electronic signatures. IRS rules require the electronic system to verify the identity of the person submitting the form, capture the same information as the paper version, and include an electronic signature under penalties of perjury.³ When a payer offers e-signature, that’s usually the fastest and most secure option.

Keep a copy of every W-9 you send, along with a record of when and how you sent it. If a dispute over backup withholding or a TIN mismatch surfaces later, that record matters.

If You Received a B-Notice

When the name and TIN on a payer’s information return don’t match IRS records, the IRS sends the payer a CP2100 or CP2100A notice flagging the account. The payer then forwards you a “B-notice” asking you to fix the mismatch.⁴

What you send back depends on whether it’s the first or second notice:

First B-notice: provide a new, properly completed and signed Form W-9 with the correct name and TIN.⁴
Second B-notice within a three-year period: a new W-9 alone isn’t enough. You need a copy of your Social Security card (for SSN accounts) or IRS Letter 147C confirming your name and EIN. Request Letter 147C from the IRS Business and Specialty Tax Line.⁴

Move quickly. If you don’t respond, the payer must begin backup withholding no later than 30 business days after sending the B-notice.⁵ Once withholding starts, it continues on every reportable payment until the mismatch is resolved. Letter 147C can take several weeks to arrive, so don’t wait until the deadline is on top of you.

What Happens If You Don’t Correct It

The payer must withhold 24% of every reportable payment and send it to the IRS instead of paying it to you.⁶ The 24% rate is set by statute and applies regardless of your actual tax bracket.⁷

Backup withholding is triggered when you fail to furnish a TIN, when the IRS notifies the payer your TIN is incorrect, or when you fail to certify that you’re not subject to backup withholding.⁸ The withheld money isn’t lost. You claim it as federal income tax withheld on your annual return and get credit for it. In the meantime, though, you’re out 24% of your income with no control over when it comes back.

Willfully providing a false TIN or making a false certification carries heavier consequences. A willfully false certification can result in a criminal fine of up to $1,000, imprisonment for up to one year, or both.⁹ Separate civil penalties apply for failing to provide correct information to a payer.¹⁰ Those civil penalties can be waived if the failure was due to reasonable cause rather than willful neglect.¹¹

The clean way through all of this is short. When your information changes, or you spot an error on the W-9 a payer already has, complete a new form and send it over before a mismatch turns into a notice. A few minutes now saves months of withheld income later.

1
Internal Revenue Service. Form W-9 (Rev. March 2024) Request for Taxpayer Identification Number and Certification
2
Internal Revenue Service. Instructions for the Requester of Form W-9
3
Internal Revenue Service. Instructions for the Requester of Form W-9
4
Internal Revenue Service. Backup Withholding B Program
5
Internal Revenue Service. Understanding Your CP2100 or CP2100A Notice
6
Internal Revenue Service. Topic No. 307, Backup Withholding
7
Office of the Law Revision Counsel. 26 USC 3406 Backup Withholding
8
Internal Revenue Service. Backup Withholding
9
Office of the Law Revision Counsel. 26 US Code 7205 – Fraudulent Withholding Exemption Certificate or Failure to Supply Information
10
eCFR. 26 CFR 301.6723-1 – Failure to Comply With Other Information Reporting Requirements
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Office of the Law Revision Counsel. 26 US Code 6724 – Waiver Definitions and Special Rules