Other posts have clarified that when spouses own an LLC, it is considered Partnership and W-9 needs to be filled as such. However, such LLCs are considered disregarded entities if the owners reside in community property state such as CA or WA. In such cases, LLC taxes are part of joint returns of the spouses (LLC doesn't file separate return). How should W-9 for such an LLC be completed: Line 1 one or both spouses and Line 3 as Individual/Single member LLC?
