LLC ein on schedule c?

[txorpayer]

I've had a disregarded LLC for about 10 years, I do some consulting work and get issued 1099's always to the llc ein. 

I just noticed on the schedule C that there is a space for the EIN and business name - I (or rather, my accountant) has never ever filled this in, I've filed under my SSN.   Is this a problem?   Was I supposed to be doing this?   I just assumed that when a 1099 was filed with my EIN, it was linked to my name via the IRS and then when I filed my taxes, that was it, because it's a disregarded entity.  I saw some verbage on a site talking about changes in 2018 to this requirement but don't see it elsewhere.   Is this something new?  I didn't enter it on my 2018 taxes.

I've never had any tax issues with the IRS or my state, other than a 1099 years ago that the payer typed over the box line, so some numbers were entered into another box; the IRS contacted me about this and it was easily explained, so since that particular 1099 was issued to my EIN, not my SSN, I assumed they knew what was going on with my income, since they wrote to me about it. 

[soultax09]

What you described is not a problem.

[txorpayer]

Thanks.  Looking back, it seems that we did include the EIN on schedule C 2009-2014 and then inexplicably stopped filling it in 2015 onward. Same CPA for all years.

[Rick19744]

This is always a confusing area for taxpayers.  I have attached a copy of the Sch C instructions.

https://www.irs.gov/pub/irs-pdf/i1040sc.pdf

As you will see, the IRS indicates that a sole proprietor or SMLLC (essentially one and the same) don't need to request an EIN unless they have employees or a qualified retirement plan.

The IRS in those cases prefers the use of the SS#, however, some individuals are skittish about using their SS# and apply for an EIN even though they don't need to.

I have also attached a copy of the SS-4 instructions.  You will find a discussion on disregarded entities here as well which also explains that there are only a few cases where you would need to obtain an EIN.  Even if you completed this form, it also asks for your SS# and I am sure that is how the IRS cross references your information.

https://www.irs.gov/pub/irs-pdf/iss4.pdf

As noted by @soultax09 you should be fine.

[Critter]

Because you put your SS# on the SS-4 form when you applied for the EIN the 2 are linked automatically ... thus putting the EIN on the Sch C along with the SS# is allowed but not REQUIRED so either way is just fine according to the IRS. 

[Carl]

I just assumed that when a 1099 was filed with my EIN, it was linked to my name via the IRS and then when I filed my taxes, that was it, because it's a disregarded entity.

Your assumptions are 100% spot on correct. Sine the IRS is the only entity on the planet that issues EINs, that means thay are also the only entity (besides you) that knows what SSN that EIN is tied to. Also, the IRS is the only entity that "needs" to know what SSN the EIN is tied to. No other entity (except the bank where you have your business account) has any need what-so-ever for your SSN.

I'm self-employed with no employees and I have an EIN for my business. This is because some years I have to issue 1099-MISCs to vendors. When I issue them, I'm required to provide on the form either my SSN or EIN. THere is no way on this green earth that I will ever give out my SSN - expecially to a vendor. So that's why I have an EIN.

When I do my taxes, I generally use the EIN on the SCH C. But a few times I've used my SSN. The IRS could care less which I use.