How to Fill Out a W-9 Form for an LLC
LLCs have the most confusing W-9 requirements. This guide breaks down exactly which boxes to check based on your LLC type and tax election.
Limited Liability Companies (LLCs) are among the most popular business structures in America — but they also cause the most confusion when it comes to IRS Form W-9. That's because the IRS doesn't recognize "LLC" as a tax classification on its own. Instead, it looks at how your LLC is taxed.
Why LLCs Are Confusing on Form W-9
An LLC can be taxed as a disregarded entity, partnership, S-Corporation, or C-Corporation. Each changes which box you check on Line 3, what name goes on Line 1, and whether you use your SSN or EIN.
Single-Member LLC (Default — Disregarded Entity)
If you are the sole owner and have not filed Form 8832 or 2553, the IRS treats your LLC as a disregarded entity:
- Line 1: Enter your personal name (the owner's name), not the LLC name.
- Line 2: Enter your LLC's business name or DBA.
- Line 3: Check "Individual/sole proprietor or single-member LLC." Do NOT check "LLC."
- TIN: You can use either your SSN or your LLC's EIN.
Multi-Member LLC (Default — Partnership)
If your LLC has two or more members without a corporate election:
- Line 1: Enter the LLC's legal name.
- Line 3: Check "Limited liability company" and enter "P" for Partnership.
- TIN: You must use the LLC's EIN (not a personal SSN).
LLC Taxed as S-Corporation
If your LLC filed Form 2553 for S-Corp election:
- Line 1: Enter the LLC's legal name.
- Line 3: Check "Limited liability company" and enter "S."
- TIN: Use the LLC's EIN.
S-Corp benefit: Many payers are not required to issue a 1099 for payments to S-Corporations (except legal and medical services).
LLC Taxed as C-Corporation
If your LLC filed Form 8832 for C-Corp election:
- Line 1: Enter the LLC's legal name.
- Line 3: Check "Limited liability company" and enter "C."
- TIN: Use the LLC's EIN.
Common LLC Mistakes on Form W-9
- Checking the wrong box: Single-member LLC owners checking "LLC" instead of "Individual/sole proprietor."
- Wrong name on Line 1: For disregarded entities, Line 1 must be the owner's personal name.
- Missing classification letter: If you check "LLC," you must enter C, S, or P. Leaving it blank is invalid.
- Using SSN for multi-member LLC: Multi-member LLCs must use an EIN.
- Outdated form revision: Always use the latest W-9 version.
Quick Reference Table
| LLC Type | Line 1 | Line 3 | Class. | TIN |
|---|---|---|---|---|
| Single-Member | Owner's name | Individual/Sole Prop. | — | SSN or EIN |
| Multi-Member | LLC name | LLC | P | EIN |
| LLC → S-Corp | LLC name | LLC | S | EIN |
| LLC → C-Corp | LLC name | LLC | C | EIN |
How to Get an EIN for Your LLC
If your LLC needs an EIN, apply for free on the IRS website:
- Go to irs.gov and search "Apply for an EIN online."
- Complete the application (~5 minutes).
- Receive your EIN immediately.
- Save the confirmation letter for your records.
Don't have an EIN yet? Read our guide on filing a W-9 without an EIN.
Frequently Asked Questions
Can a single-member LLC use its EIN instead of the owner's SSN?
Yes. The IRS prefers the owner's SSN for disregarded entities, but the LLC's EIN is accepted. Many freelancers prefer EIN for privacy reasons.
What if my LLC changed its tax election mid-year?
Submit a new W-9 to all clients reflecting the updated classification. The old one is no longer valid.
Do I need a new W-9 if I add a member to my LLC?
Yes. Going from single-member to multi-member changes your classification from "disregarded entity" to "partnership." Update your W-9 and switch to the LLC's EIN.
What if my client rejects my W-9?
Double-check Line 3, Line 1 name, and TIN format. Our guided W-9 wizard selects the correct boxes automatically based on your LLC type.
Need to fill out your W-9 now? Our guided wizard handles LLC classification automatically and generates an IRS-compliant PDF in under 2 minutes.