- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
It is disregarded for income tax purposes. Disregard it. Use the owner's ID number.
It is not disregarded for payroll or excise tax. Use the LLC's EIN.
In regards to W-9s (and therefore receiving 1099s), the W-9 instructions say:
"If you are a single--member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one)."
And this IRS webpage says:
"For federal income tax purposes, a single-member LLC classified as a disregarded entity generally must use the owner's social security number (SSN) or employer identification number (EIN) for all information returns and reporting related to income tax. For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, the W-9 should provide the owner’s SSN or EIN, not the LLC’s EIN."