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How to Complete Lines 1, 2, and 3a on a W-9 for Your LLC How to Complete Lines 1, 2, and 3a on a W-9 for Your LLC
The IRS Form W-9 is used to provide your correct taxpayer identification number (TIN) to payers who need to report payments to you. For LLC owners, filling out lines 1, 2, and 3a correctly is critical to avoid delays, errors, or compliance issues with 1099 reporting.
Line 1 – Name
Enter your name exactly as it appears on your tax return.
• Single-member LLC (disregarded entity): Use your individual name (not the LLC name), since the IRS treats your business as part of your personal tax return.
• Multi-member LLC or LLC taxed as a corporation: Use the legal business name registered with the IRS.
Line 2 – Business Name / Disregarded Entity Name
Enter your business name, trade name, or DBA (Doing Business As) name if it differs from the name entered on Line 1.
• For most LLCs, this will be the LLC’s legal name (unless already listed in Line 1).
Line 3a – Federal Tax Classification
Here you’ll identify how your LLC is classified for federal tax purposes. Check the box that applies:
• Single-member disregarded entity: Select “Individual/sole proprietor or single-member LLC.”
• LLC taxed as a partnership: Check “Limited liability company” and write “P” for Partnership.
• LLC taxed as a corporation: Check “Limited liability company” and write “C” (C Corporation) or “S” (S Corporation), depending on your election.
Why Accuracy Matters
Providing the correct information on your W-9 ensures that:
• The payer can correctly prepare 1099 forms for you.
• Your tax identification number (TIN or EIN) is properly reported to the IRS.
• You avoid errors that could delay payments or trigger compliance issues.
Helpful Resources
• For official instructions, refer to the IRS W-9 Instructions.
Final Thoughts
Completing a W-9 for your LLC may seem straightforward, but the details matter. Make sure Lines 1, 2, and 3a reflect your LLC’s correct tax classification and naming structure. If you’re uncertain about how your LLC is taxed or which option applies, consult a tax professional or enrolled agent to ensure compliance.