What is a W-9 form primarily used for?

The W-9 form is primarily used to request a taxpayer's identification number and certification. This form is typically utilized by businesses when they need to obtain the correct taxpayer identification information from individuals or entities they are paying. It is essential for tax purposes, as it helps the business report payments made to the IRS accurately.

In scenarios involving independent contractors or freelancers, the W-9 form ensures that the correct tax identification—either a Social Security number (SSN) or Employer Identification Number (EIN)—is documented. This information is crucial for issuing forms such as the 1099-MISC or 1099-NEC, which report income to the IRS.

The other choices focus on different aspects of tax reporting or business operations: reporting wages paid to employees pertains to forms like the W-2, collecting employee tax withholding relates to payroll systems, and applying for a business license involves local government and regulatory processes, none of which are the main purpose of the W-9 form.