Episode 16: Single-Member LLCs and the W-9: Whose TIN Goes on the Form?

Single-member LLCs and Form W-9 continue to cause confusion — especially when it comes to which taxpayer identification number (TIN) should be provided.

In this episode of Information Return Intelligence, Jason Dinesen tackles a common (and frustrating) issue: single-member LLCs taxed as disregarded entities providing the LLC’s EIN instead of the owner’s Social Security number (or the owner’s EIN, if they have one personally).

Accounts payable professionals often push back when vendors submit the “wrong” number — only to hear, “My accountant told me to use the LLC’s EIN.”

So who’s right?

Jason walks through:

• Why 1099s exist (tax compliance and IRS matching)
• The concept of the beneficial owner in information reporting
• What “disregarded entity” actually means
• Exactly what the current W-9 instructions say (page references included)
• Why this issue isn’t open to interpretation
• What the new draft W-9 proposes — and what it would change

This episode is a practical, instruction-based breakdown of an issue that continues to create friction between vendors, AP departments, and accountants.

If you deal with W-9 compliance, this is one you’ll want to share.

Shorter Version (YouTube / Podcast Apps)

Single-member LLCs taxed as disregarded entities are supposed to provide the owner’s SSN (or the owner’s EIN if they have one personally) — not the LLC’s EIN.

So why do so many vendors submit the LLC’s number?

In this episode, Jason walks through the W-9 instructions, explains the concept of beneficial ownership, and breaks down what the IRS actually requires — plus a quick update on the draft W-9 that could change the rules.

Clear. Direct. No guesswork.