MIN READ
Your biggest tax refund, guaranteed!
We'll maximize your refund, or we pay you $100. Terms apply.
Find a locationKey takeaways
- Form W-2 reports wages and tax withholding for employees; Form W-9 collects a contractor's tax ID before they get paid.
- Employers fill out and send W-2s. Independent contractors and freelancers fill out W-9s.
- Employers must issue W-2s by January 31, each year.
- Businesses typically request a W-9 before making a contractor's first payment.
- Whether you get a W-2 or a W-9 depends on your classification, not necessarily your job title.
- You can have both if you hold a regular job and freelance on the side.
- Misclassified workers can miss out on benefits or owe unexpected self-employment tax.
- Employers that misclassify workers risk IRS penalties, back taxes, and interest.
Getting a W-2 instead of a W-9 (or vice versa) comes down to one thing: how you're classified as a worker. In this article, you’ll learn what each form is, who fills them out, the risks of being misclassified, and more.
What is IRS Form W-2?
If you are a regular employee, Form W-2, Wage and Tax Statement, is the form employers send out each year that shows how much you earned for the previous year and how much was withheld for taxes. You’ll need it to file your tax return.
What is IRS Form W-9?
If you’re an independent contractor, Form W-9, Request for Taxpayer Identification Number and Certification, is the form businesses use to collect important nonemployee tax information, like your name and Social Security or tax ID number, before they pay you. If you are a freelancer or an independent contractor, you’ll likely be asked to fill out Form W-9 upon starting a contract or project for a new company.
Who fills out a W-2?
Employers fill out and send Form W-2 to their employees, the IRS, and the Social Security Administration.
If taxes are withheld from your regular paycheck, you don’t have to worry about filling out Form W-2. However, you likely were required to fill out Form W-4, Employee’s Withholding Certificate, when you completed your onboarding paperwork. This is what tells your employer how much federal income tax to withhold from your paycheck.
In addition to completing Form W-4 when you first start a new job, you should make it a point to update your W-4 when things change in your life or income that can impact your withholdings, like having a baby, getting married, or getting a significant raise.
Who fills out a W-9?
If you’re an independent contractor or a freelancer, you’re responsible for filling out Form W-9. The company you’re doing work for will ask you to fill out Form W-9 when they hire you, so that they have the necessary tax information.
When should a business request a W-9?
A business should request that you fill out a W-9 before they pay you for the first time as a contractor or freelancer. This gives them some of the information they need to fill out and send Form 1099-NEC, Nonemployee Compensation, or Form 1099-K, Payment Card and Third Party Network Transactions, the following year.
When should an employer issue a W-2?
The IRS requires employers to issue W-2s by January 31, each year, detailing wages and taxes paid for the previous year.
Can one person have both a W-2 and a W-9?
Yes, if you are a regular salary or hourly worker and are also doing contract or freelance work, you may have a W-2 and be required to fill out a W-9.
How do I know if I should be getting a W-2 or a W-9?
It comes down to how you are classified. If you are classified as an employee, which typically means your employer controls how, when, and where you work, you’ll get a W-2. If you are classified as a contractor or freelance, which typically means you set your own hours, use your own tools, and work independently, you’ll fill out a W-9, and receive a 1099 at the beginning of the following year.
If you’re unsure about how you’re classified as a worker, ask the business directly how they are classifying you. This makes a huge difference in your tax situation.
What happens if a worker is misclassified?
Misclassifying an employee can cause major problems for both the worker and the employer. A misclassified worker could miss out on tax benefits or unexpectedly owe self-employment tax. An employer that misclassifies a worker could face IRS penalties, back taxes, and interest.
Have questions or concerns about W-2s, W-9s, or both? Find local tax help near you today. Jackson Hewitt is open all year and ready to help.
About the Author
Sharon Brucker is a Senior Tax Research Analyst at Jackson Hewitt Tax Services who specializes in consumer income tax and estate and trust issues. A Certified Public Accountant (CPA) with a Master of Business Administration (MBA) and more than 35 years of experience, Sharon helps to ensure that the most current IRS tax information is distributed throughout Jackson Hewitt and its franchisees. She also simplifies complex tax laws for Tax Pros and clients alike.
Jackson Hewitt Editorial Policy*This content is for general informational purposes only. It is not intended to be comprehensive and should not be construed as professional tax or financial advice for any specific individual tax situation. Taxpayers should always consult a qualified professional for individual guidance. This information constitutes a solicitation under the Treasury Department's Circular 230. Most offices are independently owned and operated.
