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The W-9 form is a taxpayer identification number and certification used to provide essential information to clients for preparing a 1099 form. It's typically required from self-employed individuals, independent contractors, or freelancers when working with a company. The company uses the W-9 to accurately prepare the 1099 form for the contractor. Only U.S. residents need to fill out a W-9; non-residents do not require it. Additionally, a W-9 can be filled out for other purposes, such as real estate transactions, debt cancellations, or acquiring/abandoning assets. Understanding how to correctly fill out a W-9 is crucial for both clients and contractors.
