Managing the financial side of your freelance business is important to your success, and following tax rules is a big part of that. While we can’t give you tax advice, we can tell you what forms you need to submit to Upwork.
If you are a U.S person, you need to file a Form W-9 with Upwork (all others should file a Form W-8BEN or W-8BEN-E).
If you do not complete a W-9 with a valid taxpayer identification number — your Social Security or Employer Identification Number — we are required to withhold and remit taxes from your payments to the U.S. Internal Revenue Service at a pre-set tax rate.
To provide Upwork with your Form W-9
- Go to Settings > Tax Information > W-9
- Confirm that you are a U.S. taxpayer by selecting I am a U.S. person
- Provide us with your legal name — your own legal name, or your business name if you're filing as a company entity
- Select your federal tax classification from the dropdown list
- Tell us your Taxpayer Identification Number type (SSN, EIN, or ITIN)
- Enter your SSN, EIN, or ITIN
- Read and electronically sign and date the W-9 certification
- Check the box to consent to signing electronically
- Choose Save
You also need to make sure that your tax address is correct. We will be mailing your copy of Form 1099-K or other tax forms to you, if necessary.
To enter or edit your tax address, go to Settings > Tax Information > Tax Residence
The directions are the same as filling out the paper Form W-9 form from the IRS. We recommend that you contact your local accountant or tax advisor if you have questions about your filing status or TIN.
Note:
Once you complete and submit your information in the W-9 section, you’ll see “Completed” in the capsule beside the section’s title. If you haven’t done so yet, you’ll see “Not completed” in the capsule.
To edit your tax information
- Go to Settings > Tax Information
- Edit your tax information and save
Frequently Asked Questions
- Form W-8BEN is completed by non-U.S. individuals
- Form W-8BEN-E is a more detailed version of the W-8BEN that is required for non-individual non-U.S. entities (i.e. corporations and partnerships)
- Form W-9 is completed by U.S. Persons
Both forms document taxpayer information that the IRS requires us to collect for people and businesses receiving payments through our platform.
The W-9 form has not changed. However, the IRS now requires us to validate all Taxpayer Identification Numbers (a SSN, EIN, or ITIN).
The IRS also requires us to withhold taxes on your future earnings and send them to the IRS if we do not have a valid TIN number on file for you.
Our online form also more closely resembles the paper version of the W-9 now. This means that you may have to enter additional information if you complete a new W-9.
We encourage you to review your W-9 to ensure your information is correct. If you used a valid and accurate SSN, EIN, or ITIN on your Form W-9, you do not have to complete a new one.
If you entered a number that isn’t correct or valid, you need to complete a new form (for example, if you made a mistake on your number or if you entered all 1s because you did not want your SSN or EIN online).
Please complete an accurate and complete W-9 by October 1, 2023, to ensure that your Form 1099-K for 2023 is filed correctly and that we won’t have to withhold tax on your future earnings on Upwork.
The Internal Revenue Service requires us to collect Tax Identification Numbers (SSN, EIN, or ITIN) for all U.S. taxpayers who receive payments on Upwork, no matter how much you earn. If we do not have your valid SSN, EIN, or ITIN on file, we are required to withhold taxes from your earnings and send them to the IRS.
This will likely cause a delay in receiving your 1099-K form from us. You’ll need this form in order to file your tax return in the upcoming tax season.
Plus, we will be required to comply with IRS regulations and withhold income tax from your future earnings. We are required to withhold taxes and submit them to the IRS at a pre-set tax rate if you do not provide us with a valid Tax Identification Number (SSN, EIN, or ITIN).
If the Internal Revenue Service determines an error in your SSN, EIN, or ITIN, we will notify you and ask you to correct it.
If you do not correct the information on your W-9 within 30 days, you may be subject to income tax withholding. The IRS requires us to withhold and submit income taxes on your earnings if we do not have a valid SSN, EIN, or ITIN on file for you.
We only use the form to provide information to the IRS if the IRS requests it. This includes completing a Form 1099-K for you at the end of each tax year if needed.
We take all commercially reasonable steps to protect your information, including encrypting access to our site and the transmission of information. To learn more about how we protect your personal information, please review Upwork’s Privacy Policy in our Terms of Service.
You’ll see “Completed” in the capsule beside the W-9 section’s title once you’ve completed and submitted your information. If you haven’t done so yet, the capsule will say “Not completed”.