Form W-9 for LLC - How Can Limited Liability Companies Complete
a W-9?

Line 1 and 2- Name and Business Name

You must enter the applicable names in the first two fields based on your LLC's federal tax classification.

• If your LLC is a Disregarded entity, you must enter your name on Line 1 and then enter the name of your LLC on Line 2.
• For example, if your name is John Doe, and you operate under the DBA (Doing Business As) name ‘John Doe LLC’, you must enter the former on Line 1 and the latter on Line 2.
• If your LLC is treated as a Partnership or Corporation, you can enter your business name on Line 1 and leave Line 2 blank (or) enter any other trade or DBA name if you have one.

Line 3a - Federal Tax Classification

In this line, you can indicate how your LLC is classified for federal tax purposes.

• If your LLC is a Disregarded entity, you must check the box ‘Individual/sole proprietor or single-member LLC’.
• If your LLC is treated as a Partnership or Corporation, you must check the box ‘Limited liability company’ and enter the corresponding code to indicate the classification.
  • C = C Corporation,
  • S = S Corporation,
  • P = Partnership

Line 3b- Flow-through Entity

Check this box(3b) if you selected partnership (including an LLC treated as a partnership), trust, or estate on line 3a with foreign partners, owners, or beneficiaries and providing Form W-9 to a partnership, trust, or estate where you hold an ownership interest.

Line 4 - Exemptions

If you are exempt from backup withholding and/or FATCA reporting, enter the code(s) that may apply to you on line 4.

Exempt payee code

Individuals and sole proprietors are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends, but not for payments made in settlement of payment card or third-party network transactions.

Additionally, corporations are subject to backup withholding for attorneys fees, gross proceeds paid to attorneys, and medical or health care service payments reportable on Form 1099-MISC.

Enter the appropriate code on line 4:

1. Organizations exempt from tax under section 501(a), IRAs and custodial accounts classified under section 403(b)(7), and any accounts that classify under section 401(f)(2)
2. United States or any of its agencies or instrumentalities
3. A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities
4. A foreign government or any of its political subdivisions, agencies, or instrumentalities
5. Corporations
6. A dealer in securities or commodities is required to register in the United States, the District of Columbia, or a U.S. commonwealth or territory
7. A futures commission merchant registered with the Commodity Futures Trading Commission
8. Real estate investment trusts
9. Entities that are registered throughout the tax year by the Investment Company Act of 1940
10. Common trust funds operated by a bank under section 584(a)
11. Financial institutions as defined under section 581
12. A middleman known in the investment community as a nominee or custodian
13. Trusts that are exempt from tax under section 664 or described in section 4947

Exemption from FATCA codes

The following codes identify payees that are exempt from reporting under FATCA.

1. An organization exempt under section 501(a) or individual retirements plans under section 7701(a)(37)
2. The United States or any of its agencies or instrumentalities
3. A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities
4. A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i)
5. Corporations that are members of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i)
6. A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state
7. A real estate investment trust
8. A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940
9. Common trust funds defined in section 584(a)
10. A bank as defined in section 581
11. A broker
12. Trusts exempt from tax under section 664 or described in section 4947(a)(1)
13. Tax-exempt trusts under a section 403(b) plan or section 457(g) plan

Line 5 & 6 - Address

Enter the complete address of your LLC, including Suite no./Apt no., street name, city, state, and ZIP code.

Line 7 - Account Number

This is not a mandatory field. If your LLC has any account numbers, you can list them here.

Part I - Taxpayer Identification Number (TIN)

This part requires you to provide your TIN, an Employer Identification Number (EIN), or a Social Security Number (SSN). The TIN you enter must match the IRS database.

• If your LLC is a single-member LLC that is a disregarded entity, you can enter your SSN.
• If your LLC is treated as a corporation or partnership, you can enter your EIN.

Part II - Certification

The last part of filling out your W-9 Form is the certification, which requires your LLC to acknowledge the following things.

• You are providing the correct taxpayer identification number
• Your LLC is not subject to backup withholding because:
  • It is exempt from backup withholding (or)
  • The IRS has not notified you that your LLC is subject to backup withholding due to a failure to report all interest or dividends, (or)
  • The IRS has informed you that your LLC is no longer subject to backup withholding
• You are a U.S. citizen
• The FATCA code(s) entered on this form (if any) indicating that you are exempt from FATCA reporting is correct.

Signature

You must sign the form after reviewing the IRS Form W-9 and checking that all the information is correct.