W-9

Tax year note: This topic is not tied to a single tax year. Check the current IRS EIN guidance on IRS.gov before you apply. Short answer: most first-time freelancers filing as sole proprietors do not need an EIN. You can file Schedule C with your Social Security Number (SSN). An EIN is useful in some situations, and it is free from the IRS — but it does not change your tax filing, and it does not create a company. ...

Tax year note: This topic is not tied to a single tax year. Rates and rules follow the current Form W-9 instructions on IRS.gov for the tax year in question. A W-9 is not a tax return, not a bill, and not a contract. It is a one-page form on which you tell a payer your legal name, your taxpayer identification number (TIN), and your federal tax classification, and you certify that the information is correct. The payer uses it later to prepare your 1099. ...