When completing your W9 tax form, make sure that the "Name" line includes the legal name for which you’ll be filing a federal tax return. The federal tax classification and taxpayer ID number should be associated with the legal name on the "Name" line.
If you’re a single member Limited Liability Company (LLC) that is a disregarded entity, then the “Name” line on your W9 needs to be that of the owner of the LLC (who would file a federal tax return), and not the LLC business name. The tax classification and taxpayer ID number for the owner of a single member LLC that’s a disregarded entity could be one of three options:
- The owner is an individual/sole proprietor. In this case, please choose individual/sole proprietor as the tax classification and enter a SSN.
- The owner is a corporation or partnership. Please choose corporation or partnership as the tax classification and enter an EIN.
- The owner is a regarded LLC company (i.e. partnership, C corporation or S corporation). Please choose LLC as the tax classification and enter an EIN.
Select the appropriate combination for your situation and submit your tax information. If you have additional questions, contact your tax adviser or the Internal Revenue Service (IRS).