How to Fill Out a W-9 as an LLC, Line by Line
A W-9 for an LLC depends on how the LLC is taxed. Line-by-line help for single-member, partnership and corporate LLCs, plus a review checklist for payers.
How an LLC fills out a W-9 depends on how it is taxed, not on the letters "LLC" in its name. A disregarded single-member LLC puts its owner's name on line 1 and its own name on line 2, and enters the owner's SSN or EIN. An LLC taxed as a partnership, or one that elected corporate treatment on Form 8832 or 2553, checks the LLC box and enters P, C or S. The LLC completes the form; we recommend the business paying it review it before the first payment.
General information, not tax or legal advice.
The short answer
This table follows the current March 2024 Form W-9.
| LLC type | Line 1 | Line 2 | Line 3a | TIN (Part I) |
|---|---|---|---|---|
| Single-member LLC, disregarded | The owner's name, never the LLC's | The LLC's name | The box for the owner's tax classification | The owner's SSN, or the owner's EIN if the owner has one |
| LLC taxed as a partnership | Generally, the name shown on the tax return | Any business, trade or DBA name | LLC box, enter P | See the form's Part I instructions |
| LLC that elected C corporation treatment (Form 8832 or 2553) | Generally, the name shown on the tax return | Any business, trade or DBA name | LLC box, enter C | See the form's Part I instructions |
| LLC that elected S corporation treatment (Form 8832 or 2553) | Generally, the name shown on the tax return | Any business, trade or DBA name | LLC box, enter S | See the form's Part I instructions |
Not sure which row applies? That is a question for the LLC's tax adviser, not the payer.
Why this matters in a real workflow
LLC W-9s are easy to get wrong, because the name on the contract and the name that belongs on line 1 may not be the same. Incorrect TINs are what the IRS's CP2100 and CP2100A notices are about: they tell a payer that it may be responsible for backup withholding and list missing or incorrect TINs (IRS Publication 1281). Backup withholding is 24%.
For how the W-9 fits with the other forms vendors provide, see our vendor tax documents guide. If you are still working out whether a vendor needs a W-9 at all, start with who needs to fill out a W-9.
What the IRS says, line by line
The rules below come from the current Form W-9, Rev. March 2024 unless noted.
Lines 1 and 2: names
Line 1 generally takes the name shown on your tax return. Line 2 is for a business name, trade name, DBA or disregarded entity name. So a disregarded entity, such as most single-member LLCs, puts its owner's name on line 1 and its own name on line 2; the name on line 1 should never be a disregarded entity.
Line 3a: federal tax classification
Line 3a is the federal tax classification of whoever is named on line 1. That's why a disregarded single-member LLC checks the tax classification box for its owner, not the LLC box. An LLC taxed as a partnership, or one that elected corporate treatment on Form 8832 or 2553, checks the LLC box and enters P, C or S.
Line 3b: foreign partners, owners or beneficiaries
The March 2024 W-9 added line 3b. It applies only to a partnership, trust or estate that has foreign partners, owners or beneficiaries and is giving the W-9 to another partnership, trust or estate it owns an interest in. The form notes that "partnership" here includes an LLC classified as a partnership for federal tax purposes. Because the case is so narrow, most LLC vendors paid for goods or services will leave line 3b blank (our reading, not an IRS statement).
Exemptions
Payments to corporations, including LLCs taxed as C or S corporations, generally don't need a 1099, with important exceptions (Instructions for Forms 1099-MISC and 1099-NEC). Certain payees are exempt from backup withholding and enter an exempt payee code on the W-9, and a requester may generally rely on that claim unless it has actual knowledge that it's wrong (Instructions for the Requester of Form W-9).
Even for a corporation, medical and health care payments, attorneys' fees, gross proceeds paid to an attorney, and payments for services by a federal executive agency are not exempt from backup withholding. The corporate exemption from 1099 reporting also doesn't apply to legal services.
Part I: taxpayer identification number
A disregarded single-member LLC enters the owner's SSN, or the owner's EIN if the owner has one. The June 2026 draft W-9 adds not to enter the disregarded entity's own EIN (Draft Form W-9, Rev. June 2026). That is draft text, and the IRS says not to file draft forms or rely on draft instructions (IRS draft tax forms).
Watching for the final W-9
The current W-9 is the March 2024 revision; a June 2026 draft is out. We'll update this guide when the IRS releases the final form.
Part II: certification and signature
By signing, the payee certifies that the TIN is correct (or one has been applied for), that they are not subject to backup withholding, that they are a U.S. person, and that any FATCA code is correct. For ordinary vendor payments, the form doesn't require a signature, but requesters may ask for one, and a signed, dated W-9 is what the backup withholding reliance rules look for.
When the LLC must send a new W-9
A payee must give you a new W-9 if the name or TIN on the account changes. They must also update you if they are no longer an exempt payee, for example a C corporation that elects S status.
Recommended workflow
This is our recommended practice, not an IRS procedure.
- Confirm the LLC's tax treatment (LLC owner): disregarded, partnership, C corporation or S corporation.
- Complete lines 1 to 3a from the table above (LLC owner), then an exemption code only if one applies.
- Enter the TIN that matches line 1 (LLC owner): for a disregarded LLC, the owner's SSN or EIN.
- Sign and date (LLC owner), even if the requester's payment type doesn't strictly require it.
- Review before the first payment (requester's AP or bookkeeper), using the checklist below.
- File securely and set a reminder to ask again (requester) if the vendor reports a name, TIN or classification change.
Exception path. If the line 1 name, the classification box and the TIN don't tell a consistent story, don't correct the form yourself. Ask the vendor for a new, signed W-9, and bring any unresolved questions to your tax adviser.
Example scenario
Example scenario: Harlow Signworks LLC, a made-up sign shop, is a disregarded single-member LLC. Its owner receives a W-9 request from a new client.
On her first try she puts "Harlow Signworks LLC" on line 1, checks the LLC box and enters the LLC's EIN (XX-XXXXXXX). The client's bookkeeper spots that line 1 is the LLC itself and asks for a corrected form, which lists the owner's own name on line 1, "Harlow Signworks LLC" on line 2, the box for the owner's tax classification on line 3a, and the owner's SSN (XXX-XX-XXXX) in Part I, signed and dated.
Common mistakes
- Entering the disregarded LLC's own EIN. Use the owner's SSN or EIN.
- Putting the LLC's name on line 1, or checking the LLC box, for a disregarded single-member LLC. The owner goes on line 1 and the LLC on line 2.
- Filing the June 2026 draft. It is a draft; the March 2024 revision is current.
Checklist
For requesters reviewing an LLC's W-9 (our recommendation):
- Form is the current March 2024 revision, not the draft
- Line 1 is not a disregarded LLC; if line 2 shows the LLC name, line 1 shows the owner
- Line 3a: owner's classification box for a disregarded LLC, or the LLC box with P, C or S
- TIN matches the line 1 name, not the disregarded LLC
- Line 3b is checked only if the narrow foreign-owner case applies
- Any exempt payee code noted, with legal and medical payments flagged for review
- Signed and dated by the payee
- Stored securely with a retention date
How W9Vault supports this workflow
With W9Vault, you send the LLC a secure upload link that expires after 7 days, and the vendor uploads its completed form as a PDF, JPG or PNG up to 20 MB. Files are encrypted in the vendor's browser before upload, so the server never receives the plaintext file. Need a corrected form? Send a new request; your dashboard shows whether each request is sent or completed. W9Vault doesn't review the form or match TINs, so the review above stays with you.
Uploaded files are automatically deleted 30 days after upload for completed requests, so file the reviewed form in your own records. W9Vault is designed to support a secure collection workflow; the customer remains responsible for their own tax, recordkeeping and security obligations. For wording to use when you ask, see how to request a W-9 from a vendor.
Get corrected W-9s back without email attachments
Send an LLC vendor a secure, expiring upload link for its W-9 and see when the request is completed.
Frequently Asked Questions
Not the LLC's own EIN if the LLC is disregarded. The current W-9 says a disregarded single-member LLC enters the owner's SSN, or the owner's EIN if the owner has one. The June 2026 draft, which is not final, says the same thing and adds that the disregarded entity's EIN should not be entered.
If the LLC is disregarded, it checks the box for its owner's tax classification, not the LLC box. An LLC taxed as a partnership, or one that elected corporate treatment, checks the LLC box and enters P, C or S.
Payments to corporations, including LLCs taxed as C or S corporations, generally don't need a 1099. There are exceptions, including legal services and medical and health care payments. Confirm your situation with your tax adviser.
Official resources
- Form W-9, Rev. March 2024 (PDF) and Instructions for the Requester of Form W-9
- Draft Form W-9, Rev. June 2026 (PDF) and IRS draft tax forms: W-9
- Instructions for Forms 1099-MISC and 1099-NEC
- IRS Publication 1281: Backup withholding for missing and incorrect name/TINs (PDF)
- For the latest status of the W-9, see About Form W-9
