taqu
Level 2

Business & farm

@KittyM, in the instructions of IRS form W-9 on page 5 under the chart "What Name and Number to Give the Requester": 

 

For #6. Sole proprietorship or disregarded entity owned by an individual, the chart says to provide "The owner". 

There's a footer reference (3) with the following: 

You must show your individual name and you may also enter your business or DBA name on the “Business name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.

 

For #8. Disregarded entity not owned by an individual, the chart says to provide "The owner".