W-9 for an LLC: How to Fill It Out, and Which LLCs Get a 1099
“LLC” isn’t a tax classification. An LLC is taxed as a sole proprietorship, a partnership or a corporation, and the W-9 asks which, so the same three letters lead to three different forms. This guide covers each case line by line, the mistakes that get a W-9 sent back, and which LLC subs get a 1099-NEC.
A single-member LLC that hasn't elected corporate tax treatment is a disregarded entity: it puts the owner's name on line 1, the LLC's name on line 2, ticks the owner's own classification (usually Individual/sole proprietor), and gives the owner's SSN or EIN. Any other LLC puts its own name on line 1, ticks the LLC box with C, S or P, and gives the LLC's EIN. LLCs taxed as C or S corporations generally don't get a 1099-NEC; the others do once they're paid $2,000 or more in 2026.
In this guide
How each kind of LLC fills in the W-9
The current form is Form W-9 (Rev. March 2024), which rewrote line 3a partly to settle exactly this question:
| The LLC is | Line 1 | Line 2 | Line 3a | TIN |
|---|---|---|---|---|
| Single-member, owned by a person, no election (disregarded) | The owner's name | The LLC's name | Individual/sole proprietor | The owner's SSN, or the owner's EIN if they have one |
| Single-member, owned by a company, no election (disregarded) | The owning company's name | The LLC's name | The owning company's classification | The owning company's EIN |
| Multi-member, no election (partnership) | The LLC's name | DBA, if any | LLC, with P | The LLC's EIN |
| Elected to be taxed as an S corporation | The LLC's name | DBA, if any | LLC, with S | The LLC's EIN |
| Elected to be taxed as a C corporation | The LLC's name | DBA, if any | LLC, with C | The LLC's EIN |
The rule underneath the table: line 1 is the name of whoever the IRS taxes on the income, and the TIN must belong to that same name. A disregarded LLC isn’t taxed separately, so its owner goes on line 1, and the W-9 instructions say the name on line 1 should never be a disregarded entity.
Line 3b rarely applies to a sub. It’s for an LLC taxed as a partnership with foreign partners or owners, giving its W-9 to another partnership, trust or estate it owns part of.
The mistakes that get it sent back
The LLC box ticked by a single-member LLC
A disregarded single-member LLC ticks its owner's box, usually Individual/sole proprietor, not LLC. Older forms made this easy to get wrong; the March 2024 revision spells it out.
The LLC's name on line 1 with the owner's SSN
The name and number don't belong together, and the IRS will say so with a CP2100 after the 1099 is filed. The owner's name goes on line 1.
The LLC box with no letter
"LLC" alone doesn't say how it's taxed. Without C, S or P you can't tell whether it gets a 1099.
P ticked by an LLC that elected S corporation status
The letter follows the election, not the number of members. An LLC taxed as an S corporation writes S.
An old revision
A form from before March 2024 has no line 3b and the old wording on line 3. Ask for the current one.
If you’re the GC, ask for a corrected W-9 in writing as soon as you spot one of these. How to request a W-9 has an email you can adapt, and IRS TIN matching catches a name and number that don’t belong together before you file.
Which LLC subs get a 1099
For payments you make in 2026, a 1099-NEC goes to a sub you paid $2,000 or more in the year, and payments to a corporation, including an LLC taxed as a C or S corporation, are generally excepted. So the W-9’s line 3a answers it:
- Individual/sole proprietor (a single-member LLC owned by a person): yes.
- LLC with P: yes.
- LLC with C or S: generally no. Attorneys’ fees are the exception, reported even when paid to a corporation.
- A single-member LLC owned by a company: it’s treated as its owner, so the owner’s classification decides.
More on the dollar threshold and the deadline in the 1099 threshold for 2026.
How TrackMyVendor automates this
- The tax classification is read off each W-9, with the name, business name, TIN type and full TIN, so an LLC’s letter is on the sub’s record, not buried in a PDF.
- The 1099 sheet lists every sub with the classification from their newest W-9, so sorting out who gets a 1099 starts from one spreadsheet. Account owners download it.
- A corrected W-9 comes back through the same secure link, with no account for the sub.
The form is read as the sub filled it in. TrackMyVendor doesn’t check the LLC’s tax election or the TIN with the IRS.
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Frequently Asked Questions
How does a single-member LLC fill out a W-9?
Should a single-member LLC check the LLC box on a W-9?
What does C, S or P mean next to the LLC box?
Does an LLC get a 1099-NEC?
Whose TIN does an LLC put on the W-9?
This guide summarizes Form W-9 (Rev. March 2024), its instructions and the 2026 instructions for Form 1099-NEC as of November 2026. It isn’t tax advice: how an LLC is taxed depends on its elections, so ask its accountant.