How to Fill Out a W-9 for an LLC Disregarded Company

by Jeff Franco J.D./M.A./M.B.A.

The Internal Revenue Service treats a single-member Limited Liability Company as a disregarded entity for federal income tax purposes. This means that the sole member of an LLC files his taxes in the same way that sole proprietors do. Nonetheless, single-member LLCs may receive certain types of payments that are reportable to the IRS by the payer on an information return, such as on a 1099 form. If your LLC receives one of these payments, in all likelihood, you’ll need to fill out a W-9 form for the payer.

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Step 1

Enter your name and the LLC’s legal name on the first two lines of the W-9. On the first line is where you insert the name you file your tax returns under. The second line, however, is where you’ll enter the legal name you chose for the LLC, which should match the name provided on the state LLC formation documents you prepared when creating the entity.

Step 2

Check the appropriate box for your tax classification. The tax classification relates to the type of taxation your LLC earnings are subject to. Despite the fact your legal entity is an LLC, check the “Individual/sole proprietor” box – not the “limited liability company” box.

Step 3

Enter your Social Security number in Part 1. The IRS prefers that you use your SSN, although it is permissible to enter an employee identification number (EIN) that you’ve obtained in your capacity as a sole proprietor. This is not, however, the same EIN which you may have obtained for the LLC. In other words, unless you obtained more than one EIN, just use your SSN.

Step 4

Sign the certification in Part 2. To complete the W-9 form, you must certify with your signature that the three statements in Part 2 are accurate. By signing the form, you’re confirming that you filled in the correct SSN or EIN, that you are a U.S. citizen or other U.S. person and that you aren’t subject to backup withholding.

Step 5

Submit the W-9 form to the requester. The IRS doesn’t receive a copy of your W-9; however, the information you report on it will be used on any information return you receive, a copy of which is furnished to the IRS.