Filling out W9 as a Single Member LLC?

**tectonic** · 03-13-2008 12:20 AM

I have a question about how to correctly fill out the US Federal W9 form as a Single Member LLC. I have an EIN for the LLC, and I would like to provide that on the form instead of my personal SSN, which I thought was correct. However, the W9 instructions seem to state that as a disregarded entity, I should put my personal SSN. Is it okay for me to provide the EIN? Will the IRS figure it out? I'd much rather give out the EIN than my personal SSN.

**tectonic** · 03-15-2008 02:54 PM

Does anyone know?

**AREZZO** · 04-20-2008 12:15 PM

Put your SSN like it says. Because when they check it, It won't work if you put your EIN. Should not matter your EIN is connected to your SSN anyway.

**Bscivolette** · 04-24-2008 02:56 PM

Not sure if this is too late, but your EIN always accompanys your LLC. An LLC is a pass thru entity but you would only put your SSN if you did not have an EIN.

**JLeezer** · 04-24-2008 03:10 PM

According to page 3 of the form (page 3 is instrustions, not the form itself), if the EIN is in the name of the entity and not the owner, the disregarded entity is to supply the owner's SSN. If the owner has an EIN (NOT an EIN associated with the disregarded entity), you are permitted to provide that instead.

In no case is a disregarded entity supposed to provide their EIN on this form.

--- Brandon, please be sure to consult the correct authorities/instructions prior to providing advice of a legal nature. While it is great to provide an opinion, in such cases of this nature, opinions should not be stated as advice.

**Bscivolette** · 04-24-2008 03:22 PM

Thanks Jleezer. However assuming the question is stated correctly, I am correct. I file six tax returns every year for my companies and I handle a wide varierty of W9s and other misc IRS paperwork, I can assure you I am aware of what advice I am giving.

**Bscivolette** · 04-24-2008 03:23 PM

FYI, I think he statement "disregarded entity" is unfounded. I am not sure he knows exactly what he is looking for.

**JLeezer** · 04-24-2008 03:47 PM

It may very well boil down to what type of entity is in question and how that entity is taxed. But according to the IRS, if it is in fact an single member LLC that is treated as a disregarded entity, the only way an EIN should be used instead of an SSN is if the EIN is registered to the owner, not the LLC.

You may file many tax returns, just as I do, but I do believe I am correct on this one.

**RCunningham** · 03-14-2011 04:46 PM

A disregarded entity is an entity that is not considered separate from its owner for tax purposes--for example, a single member LLC that has not "checked the box" to be taxed as a corporation. A disregarded entity is a very real thing.

In filling out a Form W-9 for a single-member LLC owned by an individual, you put the individual's name as the taxpayer. You then use the individual's Social Security Number as the taxpayer ID. The name of the LLC goes in the blank for the name of the business. ****If the single member LLC happens to have an EIN, you do not use this EIN in filling out a Form W-9. The instructions to the form should confirm this. Does this make sense? Not on its face. However, the motivation of this appears to be assisting the IRS with the task of matching 1099s to individual returns. Single member LLC owners report income from the LLC on their individual return. If the 1099 is issued to the LLC owner's SSN, it makes it easier for the IRS to verify that the individual is reporting all of their 1099 income on their Form 1040.

I hope this clarifies some of the confusion. This is not meant to provide legal/tax advice to anyone. Please consult your own tax/legal advisor in this matter.

**griffd** · 04-01-2011 10:19 PM

RCunningham is correct - I read the form correctly and this is exactly what it says.

But I still have the question..

Let's say I put my name in the NAME box and my LLC in the disregarded entity box, and checkbox individual/sole proprietor as tax classification (because I'm choosing not to go with s-corp or c-corp taxes for this year), what do I put for the address? The form instructions say nothing about this. Is this the address of me (as in my home address in FL) or the business address (which in my case is in DE).

Thanks all!
-Dave

**RCunningham** · 04-16-2011 03:43 PM

As of January, 2011, the W-9 no longer has a box for "disregarded entity." While the IRS wants you to put the name of the disregarded entity in the name of business box, it only wants the individual taxpayer's SSN. In the interest of matching names, addresses and SSNs with payments reported on individual returns, the IRS wants you to put the address you use on your Form 1040 (individual income tax return).

**novice18** · 09-27-2011 12:17 PM

I'm still trying to makes sense of below form instruction. I'm a single member LLC, disregarded entity, and I list my EIN. In the end, I'm a sole proprietor, and according to the below, I can use my EIN, no??

If you are a sole proprietor and you have an EIN, you may enter either
your SSN or EIN. However, the IRS prefers that you use your SSN.

If you are a single-member LLC that is disregarded as an entity
separate from its owner (see Limited Liability Company (LLC) on page 2),
enter the owner’s SSN (or EIN, if the owner has one). Do not enter the
disregarded entity’s EIN.

**Warranties-For-Less** · 09-27-2011 04:49 PM

Curious,

If you are an LLC, you should have filed for a federal ID number for corporation, and if not, then you have to use your SS#, but an EIN is not allowed the last time I checked for tax identification purposes. You need a SS# or Fed ID #.

Success to all,

**novice18** · 09-27-2011 08:29 PM

@warranties-for-less

I'm not sure I understand you.
A federal tax identification number is also know as an employer identification number or EIN.

In the W9 form Part I, it clearly has SSN and EIN.

**novice18** · 09-27-2011 09:45 PM

Are there any legal, CPA, tax experts that can read this paragraph and decipher?? Frankly, it's the most oxymoron (or abstruse) thing I've ever read. So PLEASE CAREFULLY read and explain to me the difference between sentence 1 and sentence 2.

If you are a single-member LLC that is disregarded as an entity
separate from its owner (see Limited Liability Company (LLC) on page 2),
enter the owner’s SSN (or EIN, if the owner has one). Do not enter the
disregarded entity’s EIN.

In my case, on my SS-4, I'm SMLLC disregarded entity, now with an EIN.

I can't wait to from others on this...