If you are a U.S. person filling out Form W-9, put the address where the payer should mail your information returns, such as Form 1099. Lines 5 and 6 hold that address. The form requires your name to match your taxpayer identification number (TIN), and it doesn't ask your address to match anything.
We read Form W-9 (Rev. March 2024), the IRS instructions for the person who requests it, and the federal regulation that defines your address at the IRS. Below is what each text says about the address. We also note where the texts say nothing.
Form W-9 is only for a U.S. person. The form says "Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN." If you are a foreign person, or your single-member U.S. LLC has a foreign owner, start with our guides to Form W-9 and Form W-8BEN instead.
What do line 5 and line 6 of Form W-9 ask for?
Page 1 of the form splits your address across two lines. The labels read:
- "5 Address (number, street, and apt. or suite no.). See instructions."
- "6 City, state, and ZIP code"
The specific instructions on page 4 give the purpose of line 5:
"Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns."
An information return is a tax form a payer files with the IRS about money it paid you. Form 1099-NEC, for pay to independent contractors, is one example, and our Form 1099-NEC guide explains it. Line 6 asks only for this: "Enter your city, state, and ZIP code."
The requester's instructions describe the same flow from the payer's side:
"Show the full name and address as provided on Form W-9 on the information return filed with the IRS and on the copy furnished to the payee."
The IRS general instructions for information returns say the same thing in fewer words: "Show the full name and address in the section provided on the information return." So the address on your W-9 is the address printed on your 1099. The IRS copy and your copy both carry it.
| Box on page 1 | Label on the form | Whose details | What the IRS text says |
|---|---|---|---|
| Line 5 | "Address (number, street, and apt. or suite no.)" | Yours | "This is where the requester of this Form W-9 will mail your information returns." |
| Line 6 | "City, state, and ZIP code" | Yours | "Enter your city, state, and ZIP code." |
| Box with no line number, to the right of lines 5 and 6 | "Requester's name and address (optional)" | The requester's, in our reading of the label | Marked optional on the form |
Can you put a P.O. box or a mailbox address on a W-9?
Form W-9 doesn't answer this question directly. We searched the full form, including its instructions, for "P.O.," "post office" and "physical." Each search returned zero matches. The Instructions for the Requester of Form W-9 returned zero matches for the same words. The IRS texts we read neither allow nor forbid a P.O. box on line 5.
What the texts do give is the purpose of line 5. The line is "where the requester of this Form W-9 will mail your information returns." In our reading, the address that matters is one where mail in your name actually reaches you. A home, an office or a mailbox address can each fill that role.
The label on line 5 asks for "number, street, and apt. or suite no." The label doesn't mention a box number. The instructions don't say whether a box number is acceptable. How a mailbox address is written under U.S. Postal Service rules is covered in Is your mailing address a P.O. Box?
A requester can also set its own rules. A bank or a payment platform may ask for a street address for its own reasons. We didn't read any requester's policy for this post. The limits a P.O. box meets on other business forms are in Can you use a P.O. box as a business address? Your mailing address and your business address can also be two different things, as we explain in business mailing address vs business address.
Does the W-9 address have to match the address the IRS has for you?
A common claim online says yes. The IRS texts we read don't say so. Form W-9 names one pair that must match:
"The TIN provided must match the name given on line 1 to avoid backup withholding."
Backup withholding means the payer holds back part of your payment for federal tax. The pair in that sentence is your name and your TIN. Your address isn't part of that pair.
The requester instructions describe TIN matching the same way. TIN matching "allows a payor or authorized agent who is required to file information returns to match TIN and name combinations with IRS records before submitting the forms to the IRS." The IRS TIN Matching page calls the service a way to "validate TIN and name combinations before submitting an information return." Neither text mentions an address.
We can't say the IRS never looks at the address on a 1099. The texts we read are silent on that point. What we can say is narrower, and it comes from a federal regulation.
A new address on a W-9 doesn't update your IRS address
The IRS mails notices to your "last known address." Treasury Regulation 26 CFR 301.6212-2(a) defines that phrase. The address is "the address that appears on the taxpayer's most recently filed and properly processed Federal tax return, unless the Internal Revenue Service (IRS) is given clear and concise notification of a different address."
Paragraph (b)(1) then deals with addresses you give to other people:
"Except as provided in paragraph (b)(2) of this section, change of address information that a taxpayer provides to a third party, such as a payor or another government agency, is not clear and concise notification of a different address for purposes of determining a last known address under this section."
The regulation doesn't name Form W-9, so the link takes one step. A W-9 goes to a payer. The regulation says address information you give a payer doesn't count as telling the IRS your new address (your "last known address"). In our reading, a new address on a W-9 doesn't by itself change the address the IRS has for you.
Paragraph (b)(2) is the exception. Under that paragraph, the IRS can update addresses from the U.S. Postal Service (USPS) National Change of Address (NCOA) database.
To change the address the IRS has on file, a business with an employer identification number (EIN) uses Form 8822-B. The IRS says the form is for reporting a change to the "Business mailing address. Business location. Identity of your responsible party." Individuals use Form 8822 to change a home mailing address. Our post on changing your LLC address with the IRS walks through the business form.
What happens if you put your registered agent's address on a W-9?
Line 5 is where the requester mails your information returns. The requester then copies the W-9 address onto the 1099. If line 5 shows your registered agent's address, the payer mails your 1099s to the agent.
Whether the agent sends them on to you is a separate question. An agent's duties come from state law and from your contract with the agent. State statutes differ on what an agent must forward. We compared several states in can I use my registered agent address as my business address. Before you put an agent's address on line 5, ask the agent in writing whether it forwards tax forms.
Which address goes in the "Requester's name and address" box?
The box to the right of lines 5 and 6 has no line number. The label reads "Requester's name and address (optional)." In our reading of the label, the box holds the details of the person or business asking for your W-9. Your own address belongs on lines 5 and 6.
How do you change the address after you sent the W-9?
Form W-9 gives a method for a new address. The instructions for line 5 continue:
"If this address differs from the one the requester already has on file, enter "NEW" at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records."
The requester instructions tell the payer what to do with that mark: "If the payee has marked their address "NEW," you should update your records." The W-9 doesn't state a duty to send a new form when you move. The form does warn that the payer may keep using the old address until it updates its records.
Each payer that has your W-9 keeps its own copy of your address. The IRS keeps a separate one. The table shows where each change goes.
| Who has your address | What the address is used for | How to change it |
|---|---|---|
| Each payer that requested your W-9 | Mailing your information returns, such as Form 1099 | Give that payer a new W-9 with "NEW" at the top |
| The IRS | Notices sent to your last known address | Form 8822-B for a business, Form 8822 for an individual, or a new address on your next filed return |
If you move, update both. Based on the regulation above, a new W-9 alone isn't notice to the IRS. If you aren't sure which 1099 a payer will send you, our post on the 1099-K threshold for 2026 compares Form 1099-K and Form 1099-NEC.
This post explains the text of IRS forms, IRS instructions and a Treasury regulation. The post isn't tax advice. Confirm how the rules apply to you with a tax professional.
How an Auteur address fits line 5
We sell virtual mailboxes, so this is the seller's view. Auteur is in pre-launch, and your exact street address is assigned the day your city opens. We don't say any requester will accept our address. A bank or a platform may apply its own rules.
The Virtual Business Address receives mail in a business or trade name. Choose it if your 1099s are issued to an LLC, a corporation or a DBA (doing business as) name. The Virtual Mailing Address is for personal mail, in individual names only. Choose it only if every 1099 comes in your own name.
Both plans photograph the envelope of every piece, and we open and scan only when you ask, for one flat fee per piece. Henry, our AI assistant, explains each letter you ask us to open. USPS Form 1583 is required before any provider can receive mail for you. Pricing comes by email with the next steps, and our fees and limits are in our fair use policy.
If your 1099s come to a business name, get your Virtual Business Address. Ordering is free, there's no card, and nothing is charged today. For 1099s in your own name only, the Virtual Mailing Address is the plan to choose.
FAQ
What address should I put on my W-9?
If you are a U.S. person, put the address where you want the payer to mail your information returns. Line 5 takes the street address and line 6 takes the city, state and ZIP code. The IRS instructions say line 5 "is where the requester of this Form W-9 will mail your information returns."
Can I use a P.O. box on Form W-9?
The form and its requester instructions don't mention P.O. boxes. Neither text allows or forbids one. The line 5 label asks for "number, street, and apt. or suite no." Some requesters may set their own address rules, so check with the payer.
Does the address on my W-9 have to match the address on my EIN record?
In Form W-9 and its requester instructions, the pair that must match is the name on line 1 and the TIN. Neither document asks the address to match IRS records. Under 26 CFR 301.6212-2(b)(1), address information you give a payer doesn't count as telling the IRS your new address (your "last known address"). A business updates its IRS address with Form 8822-B.
Do I need to send a new W-9 if my address changes?
If you want the payer to use a new address, give it a new W-9 with "NEW" at the top. The form states that method and doesn't state a duty. The payer may use the old address until it updates its records.
Bottom line
On Form W-9, lines 5 and 6 are the address where the payer will mail your information returns. The payer copies that address onto your 1099. The form asks your name to match your TIN, and the IRS texts we read don't ask the address to match IRS records. An address you give a payer doesn't count as telling the IRS your new address under 26 CFR 301.6212-2(b)(1). If you move, give each payer a new W-9 marked "NEW" and file Form 8822-B or Form 8822 with the IRS.
