What the W-9 does on Upwork
The Upwork W-9 is how you give Upwork your U.S. taxpayer information. Upwork is a U.S. company subject to IRS rules, so every freelancer on the platform has to complete one of two forms: a W-9 if you are a U.S. person, or a [W-8BEN or W-8BEN-E](/blog/upwork-w-8ben-form-explained) if you are not. The W-9 is used to meet IRS requirements, like issuing your Form 1099-K when you qualify for one or answering IRS requests. It is not a tax return and it does not mean you owe anything extra.
Your clients never see it and never file tax forms for you. When a client pays you through Upwork, the money goes through Upwork's escrow subsidiary, which acts as a third-party settlement organization. That is why clients do not send you a 1099-MISC or 1099-NEC, and why the only form Upwork may send you is a 1099-K.
Who needs a W-9 and who needs a W-8BEN
Which Upwork tax form you file
| You are | Form to file on Upwork |
|---|---|
| A U.S. citizen | Form W-9 |
| A U.S. resident alien (for example, a green card holder) | Form W-9 |
| A non-U.S. individual | Form W-8BEN |
| A non-U.S. corporation or partnership | Form W-8BEN-E |
The IRS term is U.S. person, and it also covers people who meet the substantial presence rules. If you are not sure which side you fall on, settle that before you fill anything in, because the two forms lead to different reporting.
How to fill out the W-9 on Upwork, step by step
The online form asks for the same things as the IRS paper version, but you complete it inside your account:
- Go to Manage finances > Tax Information.
- In the Taxpayer identification section, select I am a U.S. person.
- Enter your legal name, or your business name if you are filing as a company.
- Pick your federal tax classification from the dropdown.
- Choose your taxpayer identification number type and enter the number: SSN, EIN or ITIN.
- Read, electronically sign and date the tax certification and the confirmation of unchanged status, then tick the box consenting to sign electronically.
- Optionally, tick the box to receive tax documents digitally so you can download them as soon as they are ready.
- Choose Save. The label next to Taxpayer identification should now say Completed.
The name you enter should match the name on your Upwork account and your tax records. If yours has changed, sort that out first with [how to change your name on Upwork](/blog/how-to-change-your-name-on-upwork). If you run both a freelancer profile and an agency, Upwork issues one combined 1099-K as long as both accounts share the same name and TIN, so keep them consistent. More on that setup in [agency account vs freelancer account](/blog/upwork-agency-account-vs-freelancer-account).
The deadline: before your first withdrawal
There is no calendar deadline, but there is a practical one: complete your W-9 before you withdraw any funds. Without a valid W-9 on file, three things happen:
- Upwork is required by the IRS to withhold federal income tax from your earnings.
- You cannot withdraw your money.
- Your Form 1099-K may be delayed or not issued at all, which can complicate your tax filing.
My take: do it the day you create your account, alongside [identity verification](/blog/upwork-identity-verification). It takes a few minutes, and the worst time to discover a tax form problem is when your first payment clears and you are trying to get it out. If you are already waiting on a payment, [how long Upwork takes to pay](/blog/how-long-does-upwork-take-to-pay) covers the security period, and [Upwork withdrawal fees](/blog/upwork-withdrawal-fees-explained) covers what it costs to move the money.
How to fix a mistake on your W-9
The first time you submit, the Review & Certify screen has no edit icon, which catches people out. If you spot an error there, Upwork's instruction is to submit anyway and correct it after:
- Submit the current form, even with the error in it.
- Go to Manage finances > Tax information.
- Select the pencil icon next to the section you need to change.
- Correct the information, review and certify the form again, and select Save.
Where to find your completed W-9 and your 1099-K
To view the W-9 you submitted, go to Manage finances > Tax forms and select View in the W-9 section. Your 1099-K, if you get one, is downloadable from the tax forms area starting January 31, or mailed with a January 31 postmark if you chose mail. You can change that delivery preference later under Notification Settings > Tax settings.
For tax year 2025, Upwork issues a 1099-K if you earned $20,000 or more from clients (before fees) and had at least 200 transactions, or if Upwork withheld any federal tax from you, or if you live in a state with a lower reporting threshold. The full breakdown, including the state list, is in [the Upwork 1099-K threshold explained](/blog/upwork-1099-k-threshold-explained). Either way, the IRS still expects you to report all your Upwork income, form or no form.
Upwork says it encrypts the information on your W-9 and stores it for at least seven years, and uses it only to meet IRS requirements.
Two inconsistencies in Upwork's own help pages
Upwork's help center is not fully consistent on this topic, so here is how I read the two gaps as of today:
- Accepted ID numbers: one line of the W-9 page mentions only a Social Security or Employer Identification Number, while the step-by-step section and the troubleshooting section both list SSN, EIN or ITIN. The ITIN is in the actual form options, so go with SSN, EIN or ITIN.
- Where tax forms live: the W-9 page points to Manage finances > Tax forms, while the 1099-K page points to Reports > Tax forms. Menus move. If one path is not there, try the other.
Short, practical drops on proposals, niches, client scripts, and rates. No spam, unsubscribe anytime.
Frequently asked questions
Do I need to fill out a W-9 on Upwork?
Yes, if you are a U.S. person, which includes U.S. citizens and resident aliens. Non-U.S. freelancers file a Form W-8BEN (individuals) or W-8BEN-E (companies) instead. Every freelancer on Upwork has to complete one or the other.
Where do I fill out the W-9 on Upwork?
Go to Manage finances > Tax Information, select I am a U.S. person in the Taxpayer identification section, enter your legal name, tax classification and TIN, then electronically sign and save. The label should change to Completed.
What happens if I don't submit a W-9 on Upwork?
Upwork is required to withhold federal income tax from your earnings, you cannot withdraw funds, and your 1099-K may be delayed or not issued. Complete it before your first withdrawal.
Can I use an ITIN on my Upwork W-9?
Yes. The W-9 on Upwork accepts an SSN, EIN or ITIN as your taxpayer identification number.
How do I change or correct my W-9 on Upwork?
Go to Manage finances > Tax information, select the pencil icon next to the section you need to change, correct it, review and certify again, and save. If you spot an error before your first submission, submit first, then edit.
What if the IRS says my TIN is wrong?
Upwork will email you. Correct and resubmit your W-9 within 15 days to avoid tax withholding.
Do Upwork clients send me a 1099?
No. Clients pay through Upwork's escrow subsidiary, so they do not file a 1099-MISC or 1099-NEC for you. Upwork may send you a 1099-K if you meet the reporting criteria, and you still report all your income either way.
Last reviewed by David Iya on October 30, 2026
