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After you file
Yes, you are correct. The IRS considers a SMLLC as a disregarded entity and wans the owner to use their own SSN instead of the EIN. That's essentially what it says in the instructions you included.
W-9 Instructions:
"If you are a single member LLC that is disregarded as an entity separate from its owner, enter the owner's SSN (or EIN if the owner has one). Do not enter the disregarded entity's EIN.
"Enter the owner's name on line 1. The name of the entity entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported."
- In other words, if you were required to have an EIN as a sole proprietor (employees would be the usual reason) then you would use that EIN, but not the EIN of the disregarded entity. If you do not have a separate EIN for you, the sole proprietor, you must use your SSN.
This can cause confusion when wading through the instruction waters.
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March 17, 2022
10:59 AM