See our information section about form W-9. How to File your Taxes in the USA (Form W-9) — IRS If you are an individual, or an institution, you either already have an official tax return or you are preparing a U.S. tax return. If you are an organization, your organization may already have a form W-9. But be warned, the IRS does still have a policy which does not allow you to file Form W-9 as an individual. You need to request Form W-9 prior to filling a Form 1040 or Form 1040A. You cannot submit your Form 1040 directly. Furthermore, you need a Form W-9 Form. These forms are mandatory. The IRS will not review your form and grant you an exemption. They will not tell you are exempt if you are not. They just will not let you sign a form which is not on your official IRS Form W-9. We have a good and useful information about Form W-9. In fact, one of our tax pros is the one who built this page. The IRS asks about Form W-9 every single year. However, the IRS is not required to accept an application for Form W-9. They don't want taxpayers to file Form W-9, and then be denied the benefits such as exemption, deductions, credits and the ability to claim a tax credit. See IRS Form 1040A. They ask for the request for application for Form W-9 prior to receiving your original IRS Form 1040 or 1040-A. The form will show all required information. Once your form is sent back to the IRS, they will look at it to see if it is acceptable, not ask for extra information for the request for Form W-9. If it shows acceptable information the IRS will accept it. They will not check with you again. However, if it is not acceptable, they must deny you. When you file your tax return, there will be some type of Form W-9. The forms and the instructions will vary from year to year. You must fill these out and send them to the IRS prior to filing your Form 1040 or Form 1040A. Your company will not use the Form 1040 or Form 1040A. Your payees may use it to file your taxes. You will be billed the same for payment for your taxes that they are billing you.