Classification decides, not preference
It depends on how the IRS classifies the business for federal tax rather than on whether you hold an EIN. A sole proprietor with an EIN may enter either.
Key takeaways
A disregarded LLC uses the owner’s number
A single member LLC with no separate tax return of its own — what the IRS calls disregarded — enters the owner’s number even if the LLC has an EIN of its own.
A mismatch can trigger withholding
If the name and the number do not match IRS records, the IRS can tell the payer to withhold 24 percent of everything they pay you.
Send us the form before you sign it
You are certifying the name and number under penalty of perjury. Worth two minutes of a CPA’s time. Call (212) 641-0673 or use the contact form.
Handled by a CPA or EA, not a call center.
What the form actually asks
The W-9 doesn’t ask which number you’d prefer
The W-9 does not ask which number you would prefer. It asks whose income this is for tax purposes, and for the name and taxpayer identification number that the IRS holds for that person. How to fill out a W-9 for an LLC comes down to one question: is the LLC disregarded, or not.
01By classification
Which number goes on the W-9, by classification
Which number you enter depends on the LLC's federal tax classification.
| If you are | Line 1, name | Part I, number |
|---|---|---|
| A sole proprietor with an EIN | Your name, trading name on line 2 | Your SSN or your EIN, your choice |
| A single member LLC that is disregarded | The owner’s name, LLC on line 2 | The owner’s SSN, or the owner’s own EIN |
| An LLC taxed as a partnership or corporation | The LLC’s name | The LLC’s EIN |
| A partnership, corporation, estate or trust using its own EIN | The entity’s name | The entity’s EIN |
| A disregarded entity owned by another entity | The owner’s name | The owner’s EIN |
02The common mistake
What to put on a W-9 for a single member LLC
A W-9 for a single member LLC is the one everybody gets wrong, because the LLC feels like the answer. It has a name, a bank account, often an EIN of its own. None of that makes it the taxpayer.
Not sure which name and number pair?
Send us the form before you sign it. Call (212) 641-0673.
What people get wrong
The belief
My LLC has its own EIN, so the LLC’s name and the LLC’s EIN belong on the W-9.
What is true
Part I of Form W-9 is explicit: enter the owner’s SSN, or the owner’s EIN if the owner has one, and do not enter the disregarded entity’s EIN. So line 1 takes the owner’s name, line 2 the LLC’s, and Part I the owner’s number. The LLC’s own EIN still works on payroll and excise filings. It does not work here. If an accountant has told you otherwise, they are describing common practice rather than the instruction on the form.
Why it matters
The payer files a 1099 against whatever you wrote. Put the wrong name and number on it and the IRS writes to the payer, who then has to come back to you for a corrected form.
Line 3a
One more trap waits on line 3a. The March 2024 form is explicit. A disregarded entity checks the box for its owner’s classification, so an LLC owned by an individual checks Individual/sole proprietor and leaves the LLC box alone. The form says so on its face: check the LLC box and enter C, S or P for the tax classification of the LLC, unless it is a disregarded entity, in which case check the owner’s box instead. Much of the guidance online still describes the older form.
03If it goes wrong
What happens if the W-9 name and number do not match
Less than people fear, and not straight away. The IRS writes to the payer rather than to you, with a CP2100 notice, often months later. The payer then asks for a corrected W-9, and sending one back promptly can prevent or stop withholding. Full sequence in Publication 1281 and the IRS backup withholding B program page.
Otherwise 24 percent starts no later than 30 business days after the payer receives the IRS notice, and stops no later than 30 calendar days after your corrected form arrives. A missing or plainly incorrect number is different, and the payer generally withholds at once.
24%
backup withholding rate once it starts
30 business days
until withholding starts after the payer gets the IRS notice
30 calendar days
until withholding stops after your corrected form arrives
Have us check the name and number match
If a payer has sent a B notice, or a 1099 arrived under the wrong number, that is fixable before the return goes in. Call (212) 641-0673 or use the contact form.
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04FAQ
EIN & W-9 FAQs
Can my EIN be my SSN?
No. The Instructions for Form SS-4 say an EIN is for your business activities only, and not to be used in place of your SSN or ITIN. It does not replace your SSN on your personal return.
EIN vs W-9: what is the difference?
They are not alternatives. The W-9 is the form; the EIN is one of the numbers that can go in it. The other is your SSN.
Can I use my social security number as my EIN for an LLC?
Yes, if the LLC is disregarded. It enters the owner’s number, which can be the owner’s SSN or the owner’s own EIN. One taxed as a partnership or corporation uses the LLC’s EIN.
Should I use EIN or SSN for LLC?
Generally the owner’s number. A sole proprietor may use either, and an EIN keeps the SSN out of a client’s file. A disregarded single member LLC uses the owner’s number, never the LLC’s. Other LLCs use the entity’s EIN.
Do I put my name or my company name on a W-9?
Both, on different lines. Line 1 takes the name the IRS holds for the taxpayer and line 2 takes the business name, so a disregarded single member LLC puts your name on line 1 and the LLC on line 2.
What box do I check on a W-9 for a single member LLC?
Individual/sole proprietor, if the LLC is disregarded. The form tells a disregarded entity to check the box for its owner’s classification, so the LLC box stays empty.
From the record
On following the rules, and on making the process simple
“My clients are always looking to legally save taxes, and the kind of clients I have want to follow the rules. They want to follow the law and they are looking for an advisor that’s going to help them put together a strategy that long-term is going to ensure that they do not overpay.”
George Dimov, CPA
“This was my first time trying something outside of online tax services, but I had recently started an LLC and needed support on personal and business taxes. Online tax services incorrectly estimated my taxes owed, but Dimov Tax helped simplify the whole process.”
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Get the name and number right before you sign
Confirm which number belongs on your W-9
Send us your entity structure and we will confirm exactly what goes on line 1, line 2, and Part I. Call (212) 641-0673 or send the contact form. No charge for the conversation.
Reviewed by George Dimov, CPA, New York, NY. Serving clients in all 50 states, 15+ years advising businesses and contractors on federal information reporting and New York City and State tax. President of George Dimov, CPA, a New York City firm serving clients across the five boroughs and nationwide.