Form W-9 for an LLC
An LLC is a state-law entity, not a federal tax classification. Line 3a asks how you are taxed, which means the answer depends on your member count and any elections you have filed.
Name, box, number, and what gets reported
- The decision
- How many members, and which elections have you filed?
- Multi-member, no election
- LLC box with
P, LLC name on Line 1, LLC EIN - Elected S corp
- LLC box with
S, LLC name, LLC EIN - Elected C corp
- LLC box with
C, LLC name, LLC EIN - Single member, no election
- First box, owner name, owner TIN
- Letter code
- Mandatory whenever the LLC box is checked
Most people find the LLC box on Line 3a, check it, and move on. Sometimes that is correct. Sometimes it produces the single most common error on the form. Line 3a asks for your federal tax classification, and “LLC” is not one of those: you form an LLC with a state, and the IRS then taxes it as a sole proprietorship, a partnership, or a corporation depending on how many members it has and what it has elected. Hence the blank space beside the box. The box tells the payer what you are under state law, the letter tells them how you are taxed, and a payer needs both before it can work out whether your payments are reportable at all.
Two questions settle every case. How many members does the LLC have, and which elections has it filed? One member and no elections means the LLC is disregarded, and you skip the LLC box entirely. Form 8832 gets you C corporation treatment. Form 2553 gets you S corporation treatment. Several members with no election at all means partnership, which is the answer for most of the LLCs reading this.
What to put on each line
C, S or P in the spaceP): check only if you are giving this form to a partnership, trust or estate you own part of, and you have foreign partners or owners. DetailThe decision table
| Members | Election filed | Line 3a | Line 1 | Part I |
|---|---|---|---|---|
| One | None | Individual/sole proprietor | Owner name | Owner SSN or EIN |
| One | Form 2553 (S corp) | LLC + S | LLC name | LLC EIN |
| One | Form 8832 (C corp) | LLC + C | LLC name | LLC EIN |
| Two or more | None | LLC + P | LLC name | LLC EIN |
| Two or more | Form 2553 (S corp) | LLC + S | LLC name | LLC EIN |
| Two or more | Form 8832 (C corp) | LLC + C | LLC name | LLC EIN |
A checked LLC box with an empty letter space is an incomplete form. The payer cannot tell whether you are a partnership or a corporation, which changes whether your payments are reportable at all. Expect it to be sent back.
How to find out what you elected
If you are not sure, one of these will tell you:
- Your IRS acknowledgment letter. An accepted Form 2553 produces a CP261 notice; an accepted Form 8832 produces a written approval. Both arrive by mail.
- Your last federal return. Form 1065 means partnership, Form 1120-S means S corporation, and a bare Form 1120 means C corporation. Schedule C on a personal 1040 means disregarded.
- Your accountant, who can settle this in one email.
- The IRS Business and Specialty Tax Line will confirm the classification on file against your EIN.
Elections are deliberate acts. If nobody filed anything, your LLC has its default classification: disregarded with one member, partnership with more than one.
Multi-member LLC taxed as a partnership
This is the default for an LLC with two or more members, and the most common case by a wide margin. Check the LLC box, write P, put the LLC name on Line 1 and the LLC EIN in Part I. The LLC files Form 1065 and issues a Schedule K-1 to each member. Line 3b becomes relevant only in a narrow situation: you are giving the W-9 to a partnership, trust or estate in which your LLC holds an ownership interest, and your LLC has direct or indirect foreign members. If you are handing the form to an ordinary business customer, leave 3b blank and think no more about it. Partnership guidance
LLC that elected S corporation status
Check the LLC box and write S. Leave the separate S corporation box alone; it is there for entities incorporated under state law. The distinction has no tax effect whatever, but payers reconcile the forms they collect against state records, and an inconsistency invites a phone call neither of you wants to make. Beyond Line 3a the rest follows the corporate pattern: an S corporation LLC files Form 1120-S, runs payroll for its working owners, and issues K-1s. Full S corporation guidance
Mistakes to avoid
- Checking the LLC box for a disregarded single-member LLC. The single most common W-9 error there is. Why
- Checking the box and skipping the letter. The letter is required.
- Writing “LLC” in the letter space. It takes exactly one of C, S or P.
- Checking both the LLC box and a corporation box. Line 3a takes exactly one check mark.
- Using the owner SSN for a multi-member LLC. A partnership has its own EIN and files its own return.
- Guessing the letter. Look at your last federal return before you sign.
What gets reported about you
A multi-member LLC taxed as a partnership generally receives Form 1099-NEC for services of $2,000 or more, files Form 1065, and passes income to members on Schedule K-1. An LLC taxed as a corporation is outside most 1099-NEC reporting, though legal and medical payments remain reportable, and backup withholding can still apply if no valid W-9 is on file.
Frequently asked questions
Is there an LLC classification for tax purposes?
No. The IRS taxes an LLC as a sole proprietorship, partnership, or corporation. The box captures your legal form and the letter captures your tax treatment, so between them the payer learns everything it needs.
My LLC has two members who are married. Is that one member or two?
Generally two, so partnership treatment by default. In community property states a married couple may elect to treat a jointly owned LLC as a disregarded entity. Confirm with your accountant, because it changes Line 1 and Part I.
We just added a second member. Do we need a new W-9?
Yes. The LLC has changed from disregarded to a partnership, so Line 1, Line 3a and Part I all change. Send a corrected W-9 to every payer. When to recertify
Can I write P if we have not filed anything?
With two or more members and no elections, yes: partnership is the default classification. With one member and no elections, no. You are disregarded, and the LLC box is not yours to check.
General information, not tax advice. This page explains a federal tax form in plain English. It is not legal, tax, or accounting advice, and W9Form.org is not affiliated with the IRS. Verify everything against the official Form W-9 page on IRS.gov and speak to a licensed professional about your own situation. How we source and review these pages.