Form W-9
Form W-9 is the IRS form you give a payer so it has your correct taxpayer ID to report payments to you, including some settlement payments.
Also called: W-9, W9 form, Request for Taxpayer Identification Number and Certification
Form W-9 is the IRS form you give a payer so it has your correct taxpayer ID to report payments to you, including some settlement payments.
What it means
Form W-9, Request for Taxpayer Identification Number and Certification, is the form you use to give your taxpayer identification number to anyone who has to report payments to you to the IRS. Your number is usually your Social Security number, or an employer ID number for a business. A settlement administrator or fund may ask for one before it pays you.
You do not send a W-9 to the IRS. The form says to give it to the requester. It is not a tax return and does not make a payment taxable. The payer uses it to prepare information returns such as Form 1099-MISC. By signing, you certify under penalty of perjury that the number is correct.
If you do not give a correct taxpayer ID when required, the payer must withhold 24 percent of the payment as backup withholding and send it to the IRS.
What it means for you
Only complete a W-9 that comes through the official settlement website or from an administrator you have verified. Scammers also ask for tax IDs, so check any request on the official settlement site, or contact the administrator using details you find yourself, not the ones in the message. Use a secure upload or mailing address if one is offered instead of email. If you are unsure why a W-9 is needed, the administrator can explain. Giving the right number helps you avoid 24 percent backup withholding. A tax professional can answer questions about your own situation.
Example
Say a settlement will pay you a larger amount, and an email asks you to reply with a signed W-9 and your Social Security number. Instead of replying, you open the official settlement website, find the same request in your claim account and upload the form through the secure page. If the website showed no such request, you would call the administrator using the contact details on the site before sending anything.
FAQ
Because it may have to report your payment to the IRS and needs your correct taxpayer ID to do so. The payer asks for it, not the IRS. If you do not provide a correct number when required, 24 percent backup withholding can apply.
It contains your Social Security number or other tax ID, so use the secure upload or mailing address on the official settlement website when you can. Be careful with unexpected requests, and confirm them with the administrator before you send anything.
Related terms
Updated Oct 18, 2026. Plain-English definitions for general information — not legal or tax advice.