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In this video, Katie Sanouris from CNRS Wealth Management explains how to fill out Form W-9. She advises viewers to use the paper form if received and to search for "Form W-9" on the IRS website (irs.gov) for access to the fillable PDF. The form is a one-page document for requesting taxpayer identification number and certification, with additional pages containing instructions. She notes that sole proprietors, small business owners, independent contractors, and freelancers often receive this form from companies they work with. The information provided on Form W-9 is later used to complete Form 1099, which is sent to the address specified.