Did the IRS say if the SMLLC should be in line 1 or to fill in the individuals name on line 1 and the SMLLC name in line 2? If the IRS said the latter, then how would they suggest dealing with Part I which instructs "The TIN provided must match the name given on line 1 to avoid backup withholding."?
Professionals have generally said to follow the form instructions. But some have said to do what you heard back from the IRS.
The problem is when sending the W9 to clients using the SMLLC EIN number. Your clients professionals would likely push back and request the W9 be sent with your SS number. What would the IRS suggest doing then?
