How to File a W-9 for an LLC

By Salvatore Jackson

One of the major advantages of a limited liability company is that an LLC has pass-through taxation. Unlike a corporation, whose profits are taxed both as an entity and on the tax returns of corporation owners, an LLC is disregarded as an entity for the purposes of federal taxation. The profits of an LLC are only taxed once: on the tax returns of LLC members. In assessing the tax owed by LLC members, the LLC will likely need to file IRS Form 1099. Any independent contractors utilized by the LLC must fill out IRS Form W-9. The information provided on the W-9 is then used by an LLC to fill out Form 1099.

One of the major advantages of a limited liability company is that an LLC has pass-through taxation. Unlike a corporation, whose profits are taxed both as an entity and on the tax returns of corporation owners, an LLC is disregarded as an entity for the purposes of federal taxation. The profits of an LLC are only taxed once: on the tax returns of LLC members. In assessing the tax owed by LLC members, the LLC will likely need to file IRS Form 1099. Any independent contractors utilized by the LLC must fill out IRS Form W-9. The information provided on the W-9 is then used by an LLC to fill out Form 1099.

Step 1

Download a W-9 form from the IRS website. The IRS provides a copy of all tax forms on its website.

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Step 2

Fill out the personal information section. The independent contractor must provide his name and the name of the LLC. The independent contractor must also provide his address.

Step 3

Indicate whether the LLC is being taxed as a sole proprietorship, partnership or corporation. The independent contractor must indicate the tax status of the LLC. If the independent contractor is unsure of the tax status of the LLC, she should check with an LLC member to provide this information.

Step 4

Provide the Social Security Number of the independent contractor if the LLC is a single-member LLC being disregarded for federal taxation purposes. Provide the Employer Identification Number of the LLC if the LLC has more than one member or is being taxed as a corporation.

Step 5

Have the independent contractor sign and return the completed W-9 to the LLC. Neither the independent contractor nor the LLC directly files the W-9 with the IRS. Instead, the information contained on the W-9 is used by the LLC to fill out IRS Form 1099.

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Am I Required to Fill Out a W-9 as a Sole Proprietor?

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