Form W-9 is used by businesses to collect taxpayer identification information — typically from independent contractors or freelancers — for tax reporting purposes. It is not used to file taxes. Instead, individuals complete a W-9 to provide their name, address, and Social Security Number (or EIN) to a payer. That payer then uses the information on the W-9 to issue a 1099 form, which reports payments made to non-employees. The W-9 stays with the payer and is not submitted to the IRS by the taxpayer. Confusing the W-9 with Form 1040 may result in missing deadlines or failing to meet your filing obligations. Understanding that the W-9 is a documentation tool, not a filing form, is key for independent workers, landlords, and others who receive non-payroll income.