The Owner is the Individual who does not have and EIN. Individuals have SSN's. Are you saying that in line 1 you would write the disregarded LLC and Not the Owner? Or are you saying you would write the Owner in line 1 and use the EIN in Part 1. I can tell you that when I tried to do the latter at the bank, it came back with a mismatch and would have caused problems including backup withholding. Writing the disregarded entity name in line 1 and EIN is probably a better way to handle it, though I don't think it is correct. I 100% agree that we should be able to use the EIN for security reasons and there is a lack of clarity in the instructions, but I haven't been convinced yet that the W-9 system is set up that way. Happy to be proved wrong.
