The full name of a W9 is the “Request for Taxpayer Identification Number and Certification.” It is used for the business to report payments to freelancers that sum to more than $600 during the tax year.

The W9 is an informational form used to prepare the 1099-NEC, which is what the IRS requires a business to report each year.

The W9 is not what is sent to the IRS. W9s are simply informational forms that are used to accurately prepare 1099s at year-end.