How to Fill Out a W-9 Form for an LLC

Form W-9, Request for Taxpayer Identification Number and Certification, is a common document used by businesses that pay independent contractors, freelancers, or other vendors. This form is used to gather the taxpayer’s name, address, and identification number. The payer uses this data to report payments to the Internal Revenue Service (IRS), which is done on a Form 1099-NEC for nonemployee compensation.

Determining Your LLC Tax Classification

Before a Limited Liability Company (LLC) member can complete a Form W-9, they must understand how the LLC is classified for federal tax purposes. The IRS defaults to treating an LLC as another type of entity or allows it to choose its tax treatment.

A single-member LLC is, by default, considered a “disregarded entity.” For tax purposes, the LLC is not treated as separate from its owner, and its income and expenses are reported on the owner’s personal tax return, similar to a sole proprietorship.

For an LLC with two or more members, the default tax classification is a partnership. The LLC files an annual information return, Form 1065, and profits and losses are “passed through” to the members, who report their shares on their personal tax returns.

An LLC can elect to be taxed differently than its default status. By filing Form 2553, an LLC can choose to be treated as an S corporation. By filing Form 8832, an LLC can opt to be taxed as a C corporation.

Required Information for Form W-9

To complete a Form W-9, you must gather the correct information based on your LLC’s tax status. If your LLC is a disregarded entity, you must use the individual owner’s name as it appears on their income tax return. For all other LLCs—those taxed as partnerships or corporations—you must use the legal name of the LLC.

The form includes a line for a business name or disregarded entity name. This line is used to enter the LLC’s name when the owner’s name is on the primary name line. It is also the place to list any “doing business as” (DBA) name.

For the Taxpayer Identification Number (TIN), a single-member LLC generally uses the owner’s Social Security Number (SSN). If the LLC has an Employer Identification Number (EIN), that number can be used, but the name on the form must match the TIN. All LLCs taxed as partnerships or corporations must use the LLC’s EIN.

Line-by-Line Instructions for Completion

On Line 1, you will enter the name that corresponds with the TIN you are providing. For a disregarded entity, this is the owner’s name, while for other LLCs, it is the company’s legal name.

Next, address Line 2, the “Business name/disregarded entity name” line. This line is only completed if it is different from the name on Line 1. For a single-member LLC, this is where you will write the LLC’s actual name.

Box 3 requires you to indicate your federal tax classification. A single-member LLC will check the box for “Individual/sole proprietor or single-member LLC.” An LLC taxed as a partnership, S corporation, or C corporation must check the “Limited liability company” box and enter the corresponding letter for your classification: “P” for Partnership, “S” for S Corporation, or “C” for C Corporation.

The form also includes Line 3b. If your LLC is classified as a partnership, check this box if it has any foreign partners, owners, or beneficiaries.

Most LLCs providing goods or services will leave Box 4, which deals with exemptions, blank. In Part I, you will enter your TIN, either the owner’s SSN or the LLC’s EIN, in the appropriate boxes.

In Part II, you must sign and date the form. This signature certifies that the TIN is correct, you are a U.S. person, and you are not subject to backup withholding.