W-9 for LLC: Complete Tax Classification Guide

The Most Important Question: How is Your LLC Taxed?

LLCs are unique because they can be taxed in different ways. The IRS doesn't have a separate tax classification for LLCs — instead, your LLC is taxed as one of the following:

• Sole Proprietorship (default for single-member LLCs)
• Partnership (default for multi-member LLCs)
• S Corporation (requires election)
• C Corporation (requires election)

Your tax classification determines which box to check on Line 3 of the W-9 — not the fact that you're an LLC.

Single-Member LLC: SSN or EIN?

If you're a single-member LLC taxed as a sole proprietorship (the default), you can use either your SSN or your EIN on the W-9. Here's how to decide:

• Use your SSN if: You don't have employees and prefer simplicity
• Use your EIN if: You have employees, want to keep your SSN private, or plan to open business bank accounts

Many freelancers get an EIN even without employees simply to avoid sharing their SSN with every client. Getting an EIN is free and instant on the IRS website.

Common LLC W-9 Mistakes

• Checking the "LLC" box incorrectly: The LLC checkbox on Line 3 is only for LLCs taxed as partnerships or corporations that need to specify their classification. Single-member LLCs taxed as sole proprietorships should check "Individual/sole proprietor."
• Using the wrong TIN: If you elected S-Corp or C-Corp status, you must use your EIN, not your SSN.
• Entering the LLC name on Line 1: Line 1 should be your legal name (for single-member LLCs) or the LLC name (for multi-member LLCs or corps). Your DBA goes on Line 2.

Line-by-Line W-9 Instructions for LLCs

1. Line 1 (Name): For single-member LLCs taxed as sole proprietorships, enter your personal legal name. For other LLC types, enter the LLC's legal name.
2. Line 2 (Business name): Enter your LLC name if it's different from Line 1, or any DBA/trade name.
3. Line 3 (Tax classification): Check the box matching how your LLC is taxed (see table above).
4. Part I (TIN): Enter your SSN (single-member sole prop) or EIN (all other cases).
5. Part II (Certification): Sign and date. You're certifying the information is correct.