A single member LLC is a sole proprietor for income tax purposes and as such can enter the business EIN on the W-9 so that they don't need to give out the SS# which is the main reason for getting an EIN ... the instructions for Part 1 says this most clearly ... the EIN was married to a SS# when it was issued and is entered on the Sch C so the IRS automatically weds the 1099 info to the correct Sch C... For 20 years in the business this has never been an issue for me or any of my clients.
Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and
you do not have and are not eligible to get an SSN, your TIN is your IRS
individual taxpayer identification number (ITIN). Enter it in the social
security number box. If you do not have an ITIN, see How to get a TIN
below.
If you are a sole proprietor and you have an EIN, you may enter either
your SSN or EIN.
