How To Fill Out a W9 for an LLC? (Step by Step Guide)

Published by Jon Morgan | Co-Founder & Chief Editor

Last updated: September 26, 2026

Methodology
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Form W-9 gives a payer the information needed to report certain payments to the IRS. The payer, not the IRS, usually asks you for it.

For an LLC, focus on the name on line 1, the federal tax classification on line 3a, and the TIN that matches line 1. Use the current IRS form before signing, and send it to the requester rather than the IRS.

Quick Summary

Filling Out a W-9 Form

Use the current IRS Form W-9 page. Keep the completed form secure and give it to the requester; do not mail it to the IRS.

Line 1: Enter the name tied to the TIN

Enter the legal name shown on the federal tax return associated with the TIN. For an LLC that is not disregarded, this is generally the LLC’s entity name.

For a disregarded entity, enter the owner’s name on line 1 because the owner’s return reports the income. Do not put the disregarded LLC’s name on line 1 [1].

Line 2: Enter the business or disregarded-entity name

Enter the LLC’s business, trade, DBA, or disregarded-entity name on line 2 when it differs from line 1.

Line 3a: Choose the federal tax classification

An LLC taxed as a partnership, C corporation, or S corporation checks the LLC box and enters P, C, or S as the matching federal tax classification.

A disregarded LLC instead checks the box for its owner’s classification, such as individual or sole proprietor.

Line 3b: Check for certain foreign owners

Complete line 3b only when the current instructions require it. It generally applies when a flow-through entity provides Form W-9 to a partnership, trust, or estate in which it has an ownership interest, together with the relevant foreign-partner, owner, or beneficiary condition [2].

Line 4: Enter exemption codes only when they apply

Most operating LLCs should not guess at an exempt-payee or FATCA code. Use the current instructions to determine whether an exemption applies.

Lines 5 and 6: Enter the mailing address

Use the address where the requester should send information returns or other tax documents. Follow the requester’s instructions if it asks for an account number on line 7.

Part I and Part II: Add the matching TIN and certify

Enter the SSN, ITIN, or EIN that belongs with the name on line 1. Sign and date when certification is required; by signing, you certify the TIN and other applicable statements under penalties of perjury.

LLC Tax Classifications on Line 3a

The W-9 uses federal tax classification, not the LLC’s state-law label. The same LLC may have a different state-law structure and federal tax election.

C corporation election

If the LLC elected C corporation treatment, check “LLC” and enter C. Put the LLC’s entity name on line 1 and use its EIN.

S corporation election

If the LLC made a valid S corporation election, check “LLC” and enter S. The election is separate from completing the W-9; Form 2553 is the IRS election form [3]. Use the LLC’s entity name and EIN consistently with its tax records.

Foreign Owners and Form W-9

Form W-9 is for U.S. persons, including U.S. resident aliens and domestic entities. A foreign person or foreign entity generally provides the appropriate Form W-8 instead.

For a disregarded LLC with a U.S. owner, the U.S. owner—not the disregarded LLC—provides Form W-9. If the owner is foreign, review the applicable Form W-8 and withholding rules [4].

Do not use the W-9 to decide immigration or work authorization. It documents tax status and taxpayer identification information for the requester.

What Is Form W-9?

Form W-9 is the IRS “Request for Taxpayer Identification Number and Certification.” A business, bank, platform, or other payer may request it when it needs your TIN for an information return [5].

A W-9 can support reporting on Form 1099-NEC and Form 1099-MISC. It does not determine whether a payment is taxable or replace your tax return.

Only provide it to a legitimate requester, and use a secure delivery method when available.

An LLC may receive a W-9 request whether it has one owner or several; the correct response depends on federal tax classification, not simply on the letters “LLC.”

What Is Form 1099?

Forms 1099 are information returns for certain payments to the IRS and the recipient. For services performed by an independent contractor, the payer may use Form 1099-NEC [6].

Other payment types may use Form 1099-MISC or another information return, and the payer uses W-9 information to prepare the form.

Signing a W-9 does not create a tax classification or prove that a worker is an independent contractor. Review the IRS reporting rules and exceptions instead of relying on an old threshold.

Use the Current W-9 Revision

Before filling out a saved copy, check the current Form W-9 page on IRS.gov. The form and instructions can change, including the treatment of disregarded entities and line 3b.

Use the current instructions for exemption codes, certification, foreign-owner questions, and special payer situations. When the name or TIN changes, provide updated information to the requester.

Compare the completed form against the official Form W-9 PDF and requester instructions [7] [8].

FAQs

References:

1. https://www.irs.gov/pub/irs-pdf/fw9.pdf
2. https://www.irs.gov/instructions/iw9
3. https://www.irs.gov/forms-pubs/about-form-2553
4. https://www.irs.gov/instructions/iw9
5. https://www.irs.gov/forms-pubs/about-form-w-9
6. https://www.irs.gov/forms-pubs/about-form-1099-nec
7. https://www.irs.gov/pub/irs-pdf/fw9.pdf
8. https://www.irs.gov/instructions/iw9
9. https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding