For a disregarded single-member LLC owned by a U.S. individual, complete the key Form W-9 fields this way:
- Line 1: The owner's name.
- Line 2: The LLC's name.
- Line 3a: The owner's federal tax classification.
- Part I: The owner's Social Security number (SSN), or the owner's employer identification number (EIN), if they have one.
The name and classification entries follow the IRS Form W-9 instructions. The owner-TIN rule comes from the IRS guidance for single-member LLCs. Form W-9 supplies taxpayer information to the requester for information reporting; see the IRS Form W-9 page.
Confirm that this walkthrough fits your LLC
These steps cover a single-member LLC that is disregarded for federal income tax purposes and has a U.S. individual owner. Confirm both points before filling in the form. Having one member is not enough to apply this walkthrough if the LLC is taxed as a corporation. The IRS single-member LLC guidance explains the distinction.
Foreign-owner situations also fall outside these steps. Forming an LLC in the United States does not, by itself, make a foreign owner eligible to certify U.S. status on Form W-9. The IRS requester instructions address the owner's role in establishing non-foreign status.
For related background, read our single-member versus multi-member LLC guide.
Complete lines 1, 2 and 3a
Line 1 identifies the owner. Enter the U.S. individual owner's name here. Putting the LLC's name on this line would reverse the owner-and-entity arrangement described in the IRS instructions.
Line 2 identifies the LLC. Enter the LLC's name on this second line. This lets the requester see the business name alongside the owner identified on line 1.
Line 3a follows the owner. Select the classification that applies to the owner named on line 1. For the individual-owner situation covered here, use the owner's individual classification. Do not choose an entry simply because the business has “LLC” in its name. These entries follow the IRS instructions for a disregarded LLC.
Use the owner's TIN in Part I
For this income-reporting purpose, use the individual owner's SSN or the owner's own EIN, if they have one. Do not substitute a separate EIN assigned to the LLC. The IRS single-member LLC guidance makes this distinction explicitly.
A separate LLC EIN can still have a role: employment taxes and certain excise taxes follow separate rules using the LLC's name and EIN. Those rules do not change the owner-TIN instruction for the W-9 situation covered here.
Our guide to getting an EIN provides related background. Obtaining an EIN is not an extra step required by this walkthrough when the owner uses their SSN.
A hypothetical example and pre-send checklist
Assume Morgan Ellis is a U.S. individual who owns Cedar Lantern Studio LLC, a disregarded single-member LLC. Both names are fictional. Following the IRS name and classification instructions and TIN guidance, the entries would be:
- Line 1: Morgan Ellis.
- Line 2: Cedar Lantern Studio LLC.
- Line 3a: Morgan's individual tax classification.
- Part I: Morgan's SSN or Morgan's own EIN, if Morgan has one; no tax ID digits are shown here.
Before returning your form:
- Confirm that the LLC is disregarded and its owner fits this walkthrough.
- Check that line 1 names the owner and line 2 names the LLC.
- Match line 3a to the owner and Part I to the owner's TIN.
- Review the certification for your circumstances. When establishing non-foreign status, the U.S. owner is the relevant certifying person under the IRS requester instructions.
- Verify the requester and use its secure channel to transmit taxpayer information.
Frequently asked questions
Can I use the LLC's separate EIN in Part I?
Not for the disregarded-LLC income-reporting situation described here. Use the individual owner's SSN or the owner's own EIN, if they have one, under the IRS TIN guidance.
Does this apply if my LLC is taxed as a corporation?
No. These steps concern a disregarded LLC. Consult the IRS Form W-9 materials for the applicable classification instructions.
Does U.S. formation let a foreign owner certify on W-9?
No. U.S. formation alone does not establish the owner's non-foreign status. The IRS requester instructions explain the owner-based treatment. This walkthrough does not determine the appropriate form for a foreign owner.
Sources checked November 4, 2026