What does the IRS require to accept an electronic W-9?
The IRS lists 5 requirements for a requester's electronic system in its Instructions for the Requester of Form W-9, revised March 2024 and checked on IRS.gov on October 15, 2026.
The rules sit on the requester, meaning you, not on the e-signature company. EsigIt gives you the pieces. You decide whether your process meets them.
Does a W-9 have to be signed at all?
Not always: the 2024 Form W-9 says a payee getting "other payments," which include payments to a nonemployee for services, doesn't have to sign unless they've been notified that they gave an incorrect TIN before.
Real estate transactions always need the signature, and so do some interest, dividend and broker accounts. You can still ask every payee to sign. A signed form is the cleaner record. Checked against the current Form W-9 (Rev. March 2024) on October 15, 2026.
Who can sign a W-9 for a company?
The IRS requester instructions (2024 revision) say a valid W-9 is signed by the payee or a person authorized to sign for the payee.
For an LLC that's a disregarded entity, the owner's name goes on line 1 and the LLC's name on line 2. The March 2024 revision spelled that out. Checked October 15, 2026.
When do you need a contractor's W-9 in 2026?
Get it before the first payment, because for 2026 payments you generally file Form 1099-NEC for each contractor you pay $2,000 or more for services, and you need their TIN to file it.
If a payee doesn't give you a TIN, IRS rules can require you to withhold 24% of reportable payments as backup withholding. The request letter says so, plainly.
How do you send a W-9 for e-signature with EsigIt?
EsigIt sends a W-9 for $1.99 in 4 steps, and the payee signs from their phone without an account.
- Open the official form. Press Send a W-9 for signature. EsigIt opens the current Form W-9 (Rev. March 2024) from IRS.gov, all 6 pages.
- Warn the payee. Paste the request letter above into your own email first, so the payee knows it's coming.
- Place the fields. Add the payee's name and email. Put text fields on lines 1, 2, 3a, 5 and 6 and Part I, and the signature and date fields on the Sign Here line in Part II.
- Send. The payee enters the 6-digit code, fills in the form and signs. You both get the signed PDF, and you pay $1.99 when they finish.
A tax ID inside a PDF is sensitive. Send W-9 requests only to the right email, and keep signed copies where only the people who file your 1099s can see them.
This is not tax or legal advice. The IRS puts the electronic W-9 rules on the requester's system, so whether your process meets them is your decision. Ask your tax preparer if you're not sure.
Sources, checked October 15, 2026: IRS: Form W-9 (Rev. March 2024), signature requirements · IRS: Instructions for the Requester of Form W-9 (Rev. March 2024) · IRS: About Form W-9 (current revision March 2024) · IRS: Instructions for Forms 1099-MISC and 1099-NEC (12/2026) · IRS: Am I required to file a Form 1099? · ESIGN Act, 15 U.S.C. § 7001 (general rule of validity) · 15 U.S.C. § 7006(5) (definition of electronic signature).