If you are an independent contractor or self-employed, you will likely need to provide a W-9 form to your employer. A W-9 form is used to report the income and tax information of an individual who is receiving compensation from a business. The individual receiving the W-9 form must also complete and file it with their taxes. Generally, the person who pays you must also receive a W-9 form. However, there are some exceptions to this rule. If you are an employee of a small business, your employer is usually the person who receives your W-9 form.