The W-9 is a form that allows the payee to inform the payer of the proper name of their business or their personal name, along with the business tax status and taxpayer identification number (TIN), usually a social security number (SSN) or employer identification number (EIN). This form should not be filed with any government organization. It is used by the payer to determine whether a 1099 form needs to be sent to the payee and to complete the 1099 form when necessary.Incidentally, there is a fine for not providing a completed W-9 to a payer. Moreover, the payer is required to withhold 24% backup taxes if the W-9 is not provided. This is true regardless of whether the payee believes that they are not required to be provided a 1099.