W-9 GUIDE

How to Fill Out a W-9 for a Single-Member LLC

The most common mistake single-member LLC owners make on Form W-9 is putting the LLC's name on Line 1 instead of their own. Because a single-member LLC is a disregarded entity, the owner is the taxpayer for IRS purposes — so the owner's name belongs on Line 1, and the LLC name goes on Line 2. Here is the complete guide, field by field.

Updated June 2026 8 min read

Direct Answer

For a single-member LLC (disregarded entity): Line 1 = owner's personal legal name. Line 2 = LLC name. Line 3a = check "Individual/sole proprietor or single-member LLC." Part I = your SSN or your LLC's EIN (EIN preferred for privacy). Part II = sign and date. This applies when your LLC has not elected S-corp or C-corp treatment. The exact requirement depends on your LLC's IRS tax classification.

Before You Start: Confirm Your LLC's Tax Status

This guide is for single-member LLCs that are disregarded entities — meaning you have not filed Form 2553 (S-corp election) or Form 8832 (C-corp election). If your single-member LLC has elected corporate tax treatment, the W-9 instructions are different.

If you are not sure of your LLC's tax status, check with your accountant or review what filings you have made with the IRS since forming the LLC.

Step-by-Step W-9 Guide for Single-Member LLCs

Line 1: Your Legal Personal Name

Enter your legal personal name as it appears on your individual Form 1040. Do not enter your LLC's name here.

Correct: "Jane Smith"
Incorrect: "Jane Smith Design LLC"

The IRS W-9 instructions for disregarded entities specifically state that the name on Line 1 must be the "individual" name — meaning the owner's name — not the disregarded entity's name. The disregarded entity's name belongs on Line 2.

Line 2: Your LLC's Name

Enter your LLC's full legal name exactly as it is registered with your state. This tells the payer what business name you operate under.

Example: "Jane Smith Design LLC"

If your LLC has a DBA (doing business as) name that is different from its registered legal name, use the registered legal name on Line 2 (the DBA can be noted separately in correspondence).

Line 3a: Tax Classification

Check the box labeled "Individual/sole proprietor or single-member LLC."

This is the correct classification for a single-member LLC that is a disregarded entity. Even though you are an LLC — not technically a sole proprietor — the IRS designed this checkbox to cover both.

Do not check "Partnership," "S Corporation," "C Corporation," or the "Limited Liability Company" box unless your LLC has made the corresponding election.

Line 3b: (Leave Blank for Most LLCs)

Line 3b is for specific situations involving foreign persons or entities. Most single-member LLC owners leave this blank.

Line 4: Exemptions

Most individual and single-member LLC filers leave Line 4 blank. This line is for entities that are exempt from backup withholding or FATCA reporting — typically corporations, government entities, or certain tax-exempt organizations. If you are unsure, leave it blank.

Address Fields

Enter your mailing address. This can be your home address or your LLC's business address. Many LLC owners use their LLC's address here if they have a business address or use a registered agent's address for correspondence.

Requester's Name and Address (Optional)

This optional field is for your records only. Enter the name and address of the client or payer requesting the W-9. This helps you keep track of who has your information.

Part I: Taxpayer Identification Number

Enter either your Social Security Number (SSN) or your LLC's Employer Identification Number (EIN) — not both. Choose one box:

SSN box: If you are providing your personal SSN
EIN box: If you are providing your LLC's EIN

If you have an EIN for your LLC, entering the EIN here keeps your personal SSN off the client's records. This is the recommended approach for privacy.

→ Full comparison: W-9 for LLC: Should You Use an EIN or SSN?

Part II: Certification (Signature)

Sign and date the form. By signing, you certify under penalty of perjury that:

Your TIN is correct
You are not subject to backup withholding (unless you have been notified otherwise by the IRS)
You are a U.S. person (including a U.S. resident alien)

An unsigned W-9 is invalid and may trigger backup withholding.

Complete Example: Single-Member LLC W-9

Example: Jane Smith — Single-Member LLC

Line 1 (Name): Jane Smith
Line 2 (Business name): Jane Smith Design LLC
Line 3a (Tax classification): ✓ Individual/sole proprietor or single-member LLC
Line 4 (Exemptions): (blank)
Address: 123 Main Street, Austin, TX 78701
Part I (TIN): EIN: 47-1234567 (entered in EIN box) or SSN: 123-45-6789 (entered in SSN box)
Part II (Signature): Jane Smith, June 3, 2026

Common Mistakes

Mistakes to Avoid

LLC name on Line 1: This is the most common mistake. For disregarded entities, your personal name belongs on Line 1.
No entry on Line 2: Always enter your LLC name on Line 2 so the payer knows what business name you operate under.
Wrong classification box: Check "Individual/sole proprietor or single-member LLC" — not "Partnership" or "LLC."
Entering both SSN and EIN: Enter only one. Do not leave Part I blank.
Forgetting to sign: Part II signature is mandatory. Unsigned W-9s are invalid.
Sending via unencrypted email: Your W-9 contains your SSN or EIN. Use a secure portal or encrypted file transfer.

Single-Member LLC W-9 FAQs

Why does a single-member LLC put the owner's name on Line 1?

The IRS treats a single-member LLC as a disregarded entity. The owner, not the LLC, is the taxpayer for federal income tax purposes. Form W-9 asks for the name as it appears on your income tax return — which, for a disregarded entity, is the owner's personal name on their Form 1040.

What if my client insists on my LLC name on Line 1?

You can explain to them that the IRS instructions for disregarded entities require the owner's personal name on Line 1, with the LLC name on Line 2. If they are insisting, it may be because they are accustomed to working with corporations or partnerships where the entity name is on Line 1. Showing them the IRS W-9 instructions (available at IRS.gov) can clarify the proper approach.

Does a single-member LLC always need to fill out a W-9?

A W-9 is completed when requested by a payer who expects to report payments to you. You do not proactively file a W-9 — you provide it upon request. If a client asks for one, you fill it out and give it to them. The completed form is not sent to the IRS.

Should I use my personal name or business name on W-9 if I am a sole proprietor (no LLC)?

As a sole proprietor without an LLC, put your personal name on Line 1. If you operate under a DBA (doing business as) name, put the DBA on Line 2. Check 'Individual/sole proprietor or single-member LLC' on Line 3a. Use your SSN or EIN in Part I.

If I get an EIN for my single-member LLC, do I need to update my W-9?

Yes. If you previously gave clients a W-9 with your SSN and you now want to use your EIN instead, you should provide a new, updated W-9 to each affected client. This ensures their records are current and that any 1099s they issue will be linked to the correct tax identifier.