Subject: W-9 needed before we can pay you

Hi [Name],

Thanks for your work on [project]. Before we can send payment, we need a completed and signed IRS Form W-9 for [your business name] so we can report payments correctly at year end.

You can download the current form from the IRS: https://www.irs.gov/forms-pubs/about-form-w-9

Please attach the signed PDF or a clear photo in a reply. For your security, please don't type your Social Security number or EIN in the body of an email.

If we don't have a W-9 on file, we may be required to withhold part of the payment (backup withholding).

Thank you,
[Your name]
[Company] | [Phone]