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

Published by Jon Morgan | Co-Founder & Chief Editor

Last updated: October 3, 2026

Methodology
We meticulously research and verify the information presented in our articles. By consulting reliable sources and ensuring factual accuracy, we are committed to providing readers with well-informed, trustworthy content.

IRS 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. This keeps the business name visible while line 1 identifies the taxpayer whose TIN you provide.

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. Confirm that choice against the LLC’s tax records and accepted elections before completing the form.

A disregarded LLC instead checks the box for its owner’s classification, such as individual or sole proprietor. If the direct owner is itself disregarded, use the first owner in the chain that is not disregarded for federal tax purposes.

Line 3b: Check for certain foreign owners

Line 3b applies to a partnership, trust, or estate, including an LLC taxed as a partnership, giving this form to such an entity it partly owns. Check it when the instructions’ direct or indirect foreign-partner, owner, or beneficiary conditions apply [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.

A disregarded single-member LLC generally supplies the owner’s SSN or EIN rather than the LLC’s EIN. An LLC classified as a partnership or corporation supplies the entity’s EIN, so verify the name-number combination before signing.

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.

Match the classification to the taxpayer’s federal tax records before selecting a box. A disregarded LLC follows the first owner in its chain that is not disregarded, so keep that owner’s name, classification, and TIN consistent across line 1, line 3a, and Part I.

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

The Form 2553 page provides the separate election form and instructions. Completing a W-9 does not make an S election or repair an election that was never accepted.

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

Partnership classification

An LLC taxed as a partnership checks “LLC” and enters P on line 3a. Use its entity name on line 1 and its EIN, then consider line 3b separately if the stated ownership and foreign-owner conditions apply.

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, or another applicable foreign-status form.

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.

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

A domestic LLC taxed as a partnership can be a U.S. person even with foreign members. For foreign individuals claiming an eligible personal-services treaty exemption, review Form 8233 with the requester rather than treating every foreign-payee case alike.

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 [4].

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. Confirm the requester through an established contact before sending a form that contains taxpayer identification information.

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.” Match the response to the taxpayer named on line 1 rather than assuming all LLCs fill it out identically.

What Is Form 1099?

The Form 1099 guidance covers 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 [5].

Other payment types may use Form 1099-MISC or another information return, and the payer uses W-9 information to prepare the form. The reporting form depends on the payment and applicable exceptions, not merely on whether the payee uses an LLC name.

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 Instructions for the Requester of Form W-9 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. Check that line 1, line 3a, and Part I describe the same taxpayer before returning it.

The IRS backup withholding guidance explains when missing or incorrect information can trigger withholding. Correct the underlying problem with the requester and tax adviser rather than assuming a W-9 submission automatically stops every withholding requirement.

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/forms-pubs/about-form-w-9
5. https://www.irs.gov/forms-pubs/about-form-1099-nec
6. https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding