Business & farm

The K-1 should be issued in YOUR and and YOUR identification number, not the name of the Single Member LLC.  If that is not being done, you and the Partnership are doing it incorrectly.

 

From the Instructions:

 

If the partner in the partnership is an entity, such as single-member limited liability company (LLC), that is a disregarded entity (DE) for federal income tax purposes, enter the TIN of the beneficial owner of the DE partner in item E rather than the TIN of the DE partner. The beneficial owner is the taxpayer who owns the DE partner. In item F, enter the name and address of the beneficial owner of the DE partner. See the instructions for item H2 below.

 

If the partner is a DE, check the box and provide the name and TIN of the DE partner. The partnership should make reasonable attempts to obtain the DE’s TIN. If after making reasonable attempts to obtain the DE’s TIN such TIN is unavailable or unknown to the partnership, the partnership may report the DE’s TIN as unknown. If the DE does not have a TIN, enter “None” in the space for the DE’s TIN.

 

https://www.irs.gov/instructions/i1065#idm[phone number removed]840