W-9 for Sole Proprietors: SSN or EIN?
A sole proprietor with an EIN may put either the SSN or the EIN on a W-9. How to fill in the name lines, what the IRS prefers, and how to avoid mismatches.
A sole proprietor who has an EIN may enter either their SSN or their EIN on Form W-9. Whichever number they use, the individual's own name goes on line 1 and any business or DBA name goes on line 2. We recommend that requesters accept either number, check that the name lines are in the right order, and move the form through a channel that suits a document carrying an SSN.
General information, not tax or legal advice.
The short answer
- Either number works for a sole proprietor who has an EIN.
- The IRS prefers the SSN, according to its information-return instructions.
- Name order is fixed: the individual's name on line 1, the business or DBA name on line 2. A DBA name can't be used alone.
- The June 2026 draft W-9 doesn't change this. It still lets a sole proprietor with an EIN enter either number.
- Single-member LLCs are different: a disregarded LLC enters its owner's SSN or EIN, and the June 2026 draft adds that it should never enter the LLC's own EIN.
For the other forms vendors send, see our vendor tax documents guide.
Why this matters in a real workflow
Sole proprietors often stall on the W-9. Some enter only a business name, some wonder whether they must use their EIN, and some have heard the new W-9 forces them to give an SSN. Each question slows onboarding, and a wrong name and number pairing can come back later as an IRS notice listing the vendor's TIN as missing or incorrect. A W-9 carrying an SSN is also a sensitive document for as long as copies sit in inboxes and shared drives.
What the IRS says
Line 1 and line 2: whose name goes where
Line 1 generally takes the name shown on your tax return. Sole proprietors put their individual name on line 1 and any business or DBA name on line 2 (Form W-9, Rev. March 2024). Line 2 is for a business name, trade name, DBA or disregarded entity name. Line 3a is the federal tax classification of whoever is named on line 1.
IRS Publication 1281 says a sole proprietor may have an SSN or EIN but must always give their individual name on name line 1 (Publication 1281).
The TIN: SSN or EIN
A sole proprietor with an EIN may enter either the SSN or the EIN on the W-9. IRS information-return instructions say the IRS prefers the SSN, and a DBA name can't be used alone (IRS General Instructions for Certain Information Returns).
That preference appears in instructions for filers of information returns. It doesn't remove the option, stated on the W-9 itself, to enter either number.
The June 2026 draft keeps the option
Some commentary says the new W-9 requires sole proprietors to use their SSN. The draft doesn't say that. In the June 2026 draft W-9, a sole proprietor who has an EIN may enter either the SSN or the EIN (draft Form W-9, Rev. June 2026). Its "do not enter" rule covers only a disregarded entity's own EIN. And it is only a draft: the IRS says not to file draft forms or rely on draft instructions (IRS draft tax forms: W-9). For more, see what changed in the 2026 W-9 draft.
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.
Single-member LLCs owned by an individual
A disregarded entity, such as most single-member LLCs, puts its owner's name on line 1 and its own name on line 2. It checks the tax classification box for its owner. The name on line 1 should never be a disregarded entity. A disregarded single-member LLC enters the owner's SSN, or the owner's EIN if the owner has one. The June 2026 draft states it more directly: never the LLC's own EIN. For other LLCs, see our W-9 for LLCs guide.
When the name and number don't line up
A CP2100 or CP2100A tells a payer that it may be responsible for backup withholding and lists missing or incorrect TINs. After one of these notices for an incorrect TIN, you send the payee a first B-notice with a blank W-9 within 15 business days of the notice date or the date you received it, whichever is later. If the payee doesn't return a signed W-9, backup withholding begins no later than 30 business days after that date. The backup withholding rate is 24%.
Which number the vendor used matters if a second B-notice follows. At that stage, an individual must provide a copy of their Social Security card. An EIN holder needs IRS Letter 147C.
Recommended workflow
Our recommended practice, not an IRS procedure:
- Request the W-9 at onboarding (AP or whoever sets up vendors). Say that a sole proprietor with an EIN may enter either number.
- Check the name lines (AP reviewer). If line 1 shows only a business or trade name, ask for a corrected form.
- Check the TIN (AP reviewer). The IRS treats a TIN as missing if it isn't provided or is obviously wrong, for example not nine digits or containing letters. Note whether the vendor gave an SSN or an EIN.
- Record the vendor under the line 1 name (AP). Keep the business name as a secondary field, so your 1099 data pairs the individual's name with the TIN.
- Ask for a new form when details change (AP). A payee must give you a new W-9 if the name or TIN on the account changes.
Exception path: if the vendor says they are a single-member LLC, route the form through your W-9 for LLCs check. If an IRS CP2100 or CP2100A lists the vendor, hand it to whoever owns B-notices.
A privacy option to raise, not require
Because the form allows either number, a sole proprietor who already has an EIN can give clients the EIN and share their SSN less often. In our view, that is a fair reason to consider an EIN, but whether to get one is the vendor's decision, best made with their own tax adviser. As a requester, we recommend accepting whichever valid option the vendor chooses rather than pushing for the SSN.
Example scenario
Example scenario: Lantern Street Books, a made-up two-person bookkeeping firm, onboards a freelance photographer for a client. Her W-9 shows only "Northlight Studio" on line 1, with an EIN (XX-XXXXXXX). The reviewer asks her to put her own name on line 1 and move the studio name to line 2; she keeps the EIN, which the form allows. A second vendor, a handyman with no EIN, enters his SSN. Both forms arrive through a secure upload link rather than as email attachments.
Common mistakes
- Telling a vendor the new W-9 requires an SSN. The June 2026 draft keeps the SSN-or-EIN option for sole proprietors with an EIN.
- Accepting a DBA name alone. The individual's name comes first; a DBA name can't be used alone.
- Treating the IRS preference as a rule for the vendor. The preference for the SSN appears in the IRS instructions for information-return filers; the W-9 still gives the sole proprietor the choice.
- Putting a single-member LLC's own EIN on the form. A disregarded LLC enters its owner's SSN or EIN; the June 2026 draft says not to enter the disregarded entity's EIN.
- Emailing the completed form back and forth. The FTC tells businesses to caution employees against emailing Social Security numbers (FTC: Protecting Personal Information).
Checklist
- Request email says a sole proprietor with an EIN may enter either number
- Line 1 shows the individual's name; business or DBA name is on line 2
- TIN is nine digits with no letters, and you noted whether it is an SSN or an EIN
- Vendor record in your AP system uses the line 1 name
- Completed form received through a secure channel, not a reply-all email thread
For the full routine, see the W-9 collection checklist.
Keeping the SSN out of email threads
IRS instructions require payers to keep W-9 identity information, including SSNs and EINs, confidential, and to use it only to comply with the tax laws. The FTC says to use Social Security numbers only for required and lawful purposes and to keep only what your business needs. Standard email attachments are usually a poor channel for a W-9 with an SSN on it, because copies linger in sent folders and inboxes on both sides. If email is the only option, see how to send a W-9 by email for the safer ways to do it.
How W9Vault supports this workflow
With W9Vault, you send the vendor a secure upload link that expires after 7 days. They upload the completed W-9 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. Your dashboard shows whether each request is sent or completed. Uploaded files are automatically deleted 30 days after upload for completed requests, so save your retained copy in your own records.
W9Vault doesn't check names or TINs; that review stays with your team. W9Vault is designed to support a secure collection workflow; the customer remains responsible for their own tax, recordkeeping and security obligations.
Collect sole proprietor W-9s without email attachments
Send each vendor a secure, expiring upload link for their completed W-9 and see when the request is completed.
Frequently Asked Questions
A sole proprietor who has an EIN may enter either one. IRS information-return instructions say the IRS prefers the SSN, but the W-9 itself allows either number.
No. The June 2026 draft W-9 still says a sole proprietor with an EIN may enter either the SSN or the EIN. It is a draft, and the current final form is the March 2024 revision.
No. The individual's name goes on line 1 and any business, trade or DBA name goes on line 2. A DBA name can't be used alone.
