Form W-9/W-8 — An Overview
Businesses that pay recipients above IRS-specified thresholds are required to file annual information returns such as Form 1099 or Form 1042-S. To ensure accurate and compliant filing, payers must first collect key recipient details, including the Taxpayer Identification Number (TIN), legal name, address, federal tax classification, and applicable exemption codes.
W-9/W-8 forms serve as the standard document for collecting this information from the recipients.
Type of forms available
The correct form depends on the recipient's citizenship and entity type. Use the table below to identify which form applies.
| Form | Applies to |
|---|---|
| W-9 | U.S. citizens, resident aliens, and entities |
| W-8BEN | Non-U.S. individuals |
| W-8BEN-E | Non-U.S. entities |
| W-8ECI | Non-U.S. individuals or entities claiming income effectively connected with a U.S. trade or business |
| W-8IMY | Intermediaries, flow-through entities or certain U.S. branches |
| W-8EXP | Foreign governments, tax-exempt organizations, foreign central banks of issue, and other specific entities |
Endpoints available
Use the table below to pick your starting point based on your recipient type.
| Endpoint | When to use |
|---|---|
| WhCertificate | Use this endpoint when you have both US and non-US recipients. Recipients are provided with the option to choose and submit their appropriate W-9/W-8 form. |
| FormW9 | Use this endpoint when you only have US recipients. |
| FormW8BEN | Use this endpoint when you only have non-US recipients. |
Common use cases of W-9/W-8 API
The TaxBandits W-9/W-8 API is designed to fit into your existing platform — not the other way around. Whether you're onboarding a handful of contractors or managing thousands of global payees across multiple payers, the API adapts to your workflow, your recipient mix, and your collection method of choice.
- Vendor and contractor onboarding platforms — Collect W-9s as part of the onboarding flow so tax information is in place before the first payment goes out.
- Marketplace and gig economy platforms — Handle a high volume of sellers, freelancers, or service providers across the U.S. and internationally. Use
WhCertificateto let each payee self-select the right form based on their citizenship status. - Property management and rental payment platforms — Collect W-9s from landlords and property owners receiving rental income payments, and keep documentation on file for 1099-MISC or 1099-NEC reporting at year-end.
- Affiliate and partner payout systems — Automatically trigger a W-9/W-8 request when a new affiliate or partner is approved, and gate payouts until a valid, TIN-matched form is on file.
- Healthcare market research platforms — Gather W-9/W-8 forms from physicians, nurses, and other healthcare professionals participating in surveys or advisory programs before issuing 1099 or 1042-S payments.