✏️ Check ONE box that describes how you're classified for federal tax purposes.

This tells the requester how your income will be reported. Check only one box — the one that matches the name on Line 1.

Not sure which box to check? Use this quick guide:

Your situation	Check this box
I work for myself, no business entity	Individual/sole proprietor
I freelance or do contract work	Individual/sole proprietor
I have a one-person LLC (no corporate election)	Individual/sole proprietor
I have an LLC with 2+ owners	Limited liability company → enter "P"
My LLC elected to be taxed as S-Corp or C-Corp	Limited liability company → enter "S" or "C"
I have a corporation	C Corporation or S Corporation
I'm in a business partnership	Partnership
I'm representing a trust or estate	Trust/estate
I represent a nonprofit, government agency, or other special entity	Other (see IRS instructions)

💡 LLCs are the most confusing. If you have an LLC, read the next section for detailed guidance.

W-9 Form

Line 3a: Federal Tax Classification — Overview