A W-8 and W-9 are two different forms required by the IRS. A W-8 is for non-resident, foreign individuals or contractors working for US-based companies and has five versions for each type of work, while there’s only one version of a W-9 and it’s for those who have an SSN or TIN. Though neither form is sent into the IRS, all companies must receive a W-8 or W-9 from their contractor so they can report the correct income and taxes.