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How to fill out a W-9 for an LLC or as a freelancer

It depends on how the LLC is taxed. A single-member LLC that is disregarded puts the owner's name on line 1, the LLC name on line 2, checks the owner's box (usually Individual/sole proprietor) and uses the owner's SSN or EIN. Any other LLC uses its own name and EIN and checks LLC with C, S or P.

  • Checked against irs.gov on 2026-10-23

Not tax or legal advice. This guide is our reading of the IRS sources listed below. It is not tax or legal advice, and no tax professional has reviewed it. Check irs.gov, or ask a tax professional, before you rely on it.

First, find out how your LLC is taxed

An LLC is a state law entity. For federal tax it is one of four things, and the W-9 follows the tax treatment, not the letters "LLC" in the name:

  • Single-member LLC with no election: a disregarded entity. The IRS looks through it to the owner.
  • Multi-member LLC with no election: a partnership.
  • LLC that elected corporation status with Form 8832: a C corporation.
  • LLC that elected S corporation status with Form 2553: an S corporation.

If you never filed Form 8832 or 2553, you are almost certainly one of the first two. If you are not sure, the return you file tells you: a Schedule C on your Form 1040 means disregarded, a Form 1065 means partnership, a Form 1120 or 1120-S means a C or S corporation.

Single-member LLC (disregarded)

This is the case most freelancers with an LLC are in, and the one most often filled out wrong.

  • Line 1: your own name, as on your Form 1040. Not the LLC's name.
  • Line 2: the LLC's name.
  • Line 3a: check Individual/sole proprietor if you are a person. Do not check the LLC box. If the owner is a corporation or partnership, check the owner's box instead.
  • Part I: your SSN, or your own EIN as a sole proprietor if you have one. The IRS encourages the SSN. Do not enter the LLC's EIN, even if it has one for payroll or excise taxes.

The reason is the name and TIN match. The payer reports what it pays you under the name on line 1 and the number in Part I, and the IRS checks that pair against its records. The LLC's own EIN is not tied to your income tax return, so it does not match.

Multi-member LLC, or an LLC taxed as a corporation

These LLCs file their own return, so they fill in the W-9 as themselves:

  • Line 1: the LLC's legal name, as on its return.
  • Line 2: a trade name or DBA, only if it uses one.
  • Line 3a: check LLC and write the tax code in the space next to it: P for partnership, C for C corporation, S for S corporation. The box with no letter is incomplete.
  • Part I: the LLC's EIN.

An LLC taxed as a partnership also looks at Line 3b, new on the 2024 revision. Check it only when the W-9 goes to a partnership, trust or estate in which the LLC has an ownership interest, and the LLC has at least one foreign partner or owner. A W-9 for a client paying you for work does not need it.

Exemption codes on Line 4 are for certain corporations, tax-exempt organizations and government bodies, and only for some payments. Most LLCs leave them blank. Corporations are exempt from backup withholding for many payments, but the instructions list exceptions, such as attorneys' fees and medical and health care payments.

Freelancer with no LLC

A freelancer or independent contractor with no LLC is a sole proprietor. Put your name on Line 1, your business name on Line 2 if you use one, check Individual/sole proprietor and enter your SSN. A resident alien who cannot get an SSN enters an ITIN in the SSN boxes. If you are not a US person at all, the W-9 is the wrong form: see W-8BEN or W-8BEN-E.

Then add your mailing address on Line 5 and Line 6, and sign and date Part II. For contractor payments a signature is not always required, but a signed form avoids questions. The full walk-through, line by line, is in the Form W-9 guide. If you prefer to do it on your phone, PDF Sign & Fill fills and signs the W-9 on Android, and your documents are never uploaded.

Frequently asked questions

Does a single-member LLC check the LLC box on a W-9?

No, not if it is disregarded. It checks the box for its owner's classification, usually Individual/sole proprietor. Only an LLC taxed as a partnership or corporation checks LLC, with P, C or S written next to it.

Should I use my SSN or the LLC's EIN?

For a disregarded single-member LLC, use the owner's SSN, or the owner's own EIN as a sole proprietor. For any other LLC, use the LLC's EIN.

How do I fill out a W-9 for an LLC taxed as an S corp?

Put the LLC's legal name on line 1, check LLC and write S next to it, and enter the LLC's EIN in Part I.

What goes on line 2 of the W-9 for an LLC with a DBA?

For a disregarded LLC, the LLC's name goes on line 2 (you can add the DBA there too). For an LLC taxed as a partnership or corporation, its own name goes on line 1 and the DBA on line 2.

Do I send the W-9 to the IRS?

No. Give it to the client or company that asked for it, through a secure channel, and keep a copy.

The form guides

Sources

Written from: Form W-9 (Rev. March 2024), General and Specific Instructions; Instructions for the Requester of Form W-9 (Rev. March 2024).

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