W9 for Corporations C-Corp & S-Corp | How to Fill Out Form W-9

By Charles Hardy | Last updated: Oct 16, 2026

What is Form W9 for Corporations?

A W9 Form, Request for Taxpayer Identification Number and Certification, is an IRS form that sends a corporation’s Taxpayer Identification Number (TIN) to its payer, or to whoever is responsible for filing a 1099 with the IRS.

For a corporation, the W-9 does two things. It provides the corporation’s EIN, and it certifies the corporation’s tax classification, which tells the payer whether the corporation is exempt from 1099 reporting.

The W-9 is not filed with the IRS. The corporation gives it to the payer, and the payer keeps it on file for accurate reporting.

What is the Purpose of Form W-9 for Corporations?

The W-9 helps a payer collect the information it needs to report payments to the IRS correctly. A corporation uses Form
W-9 in two
different roles.

Role	When it happens	What the corporation does
Corporation as the payer	The corporation hires independent contractors or freelancers for contractual work	Requests and collects a W-9 from each contractor, since the details are needed to file the 1099 form
Corporation as the payee	The corporation provides contractual work to a third-party business or individual	Completes its own W-9 and gives it to the payer

If the corporation is a payee, it can complete and share its W-9 directly with its payers using the Fillable W-9.

How do Corporations Fill Out Form W-9?

For corporations doing business with suppliers or service providers, completing the W-9 is routine. Here is how a corporation can
fill out Form W-9, line by line.

Line	What the corporation enters
Line 1: Name	The corporation’s name as it appears on its income tax return
Line 2: Business name	The trade or DBA name, if different from line 1
Line 3a: Federal tax classification	Check C corporation or S corporation. An LLC that elected corporate treatment on Form 8832 or 2553 checks Limited liability company and enters C or S. Learn more about the W-9 for LLCs
Line 3b: Foreign partners	Leave blank. This line applies only to partnerships, trusts, and LLCs taxed as partnerships
Line 4: Exemptions	Exempt payee code 5 for backup withholding, and a FATCA code only if the account is held outside the U.S.
Lines 5 and 6: Address	The corporate address, including building number, street, suite, city, state, and ZIP code
Line 7: Account numbers	Optional. List an account number if the payer requires it
Part I: TIN	The corporation’s EIN
Part II: Certification	Signature and date

C Corporation vs. S Corporation on Form W-9

Both check a box on line 3a, but they are taxed differently.

Point of difference	C Corporation (C Corp)	S Corporation (S Corp)
Structure	The standard corporate structure and a distinct legal entity	A corporation that has elected to pass income through to its shareholders
Who pays federal income tax	The corporation pays tax on its earnings, and shareholders pay tax again on dividends, which is called double taxation	The shareholders report the corporation’s income, losses, deductions, and credits on their own returns, so the corporation generally pays no federal income tax
Box on line 3a	C corporation	S corporation
Exempt payee code	5	5

Line 4 exemption codes for corporations

Line 4 tells the payer whether the corporation is exempt from backup withholding and from FATCA reporting.

Exemption	Code	When a corporation uses it
Exempt payee code (backup withholding)	5	Any U.S. corporation; C or S corporations are exempt from backup withholding on most payments, including interest and dividends
FATCA code	D	A corporation whose stock is regularly traded on one or more established securities markets
FATCA code	E	A corporation that is a member of the same expanded affiliated group as a code D corporation

Do Corporations Get a 1099?

Generally no. Payments to C corporations and S corporations are exempt from most 1099 reporting, which is why the tax classification on the W-9 matters to the payer. A few payment types are reportable even when the payee is a corporation.

Payment to a corporation	1099 required?	Form
Services, such as consulting or repairs	Generally no	—
Rent	Generally no	—
Legal services and attorneys’ fees	Yes	1099-NEC
Gross proceeds paid to an attorney	Yes	1099-MISC, Box 10
Medical and health care services	Yes	1099-MISC, Box 6
Payment card or third-party network transactions	Yes, by the processor	1099-K
Payments subject to backup withholding	Yes, regardless of amount	Matching 1099 form

How do Corporations Complete Form W-9 with TaxBandits?

Completing and collecting Form W-9 accurately keeps a corporation’s vendor payments and 1099 filings compliant. TaxBandits supports both of the corporation’s roles.

As a payee: Complete and share the corporation’s W-9.

TaxBandits’ fillable W-9 solution lets corporations:

Complete the Form W-9 online, with built-in validations
E-sign the form and download or share it with any payer
Reuse the saved W-9 for future requests, with unlimited downloads and shares

Fill Out W-9 Now

As a payer: Request and collect W-9s from contractors.

Corporations requesting W-9s from independent contractors can use the TaxBandits Form W-9 Manager to:

Send W-9 requests by email, SmartCollect link, or QR code
Validate each name and TIN against IRS records with TIN Matching
Carry W-9 details directly into 1099 filing

Frequently asked questions

Yes, when a payer requests one. A corporation completes Form W-9 to give its EIN and tax classification to businesses that pay it.

C corporation or S corporation on line 3a, based on how the corporation is taxed. An LLC taxed as a corporation checks Limited liability company and enters C or S.

Code 5. It applies to both C corporations and S corporations.

An EIN. A corporation is a separate taxpayer and uses its own EIN in Part I.

Generally no. S corporations are treated like C corporations for 1099 purposes, so they receive a 1099 only for legal or medical payments, or when backup withholding is applied.

Yes. Payments for legal services are reportable on Form 1099-NEC even when the law firm is a corporation.

Yes. The W-9 confirms the vendor’s corporate classification, which is what allows the business to treat payments as exempt from 1099 reporting.

Yes. TaxBandits’ Fillable W-9 lets corporations complete, e-sign, and share Form W-9 for free.