[Amarie of the Vanyar]

Hookbill, Sauron did have a physical form during the War of the Ring, in Mordor, but as Gollum says, he had only nine fingers

said Frodo. 'It was Isildur who cut off the finger of the Enemy'
'Yes, He has only four on the Black Hand, but they are enough,' said Gollum shuddering.

The Black Gate is Closed; The Two Towers

This has already been discussed in some threads, like these ones :

If Sauron had succeeded.......

Sauron - Physical form in The War of the Ring or not?