JosephS1
Expert Alumni

Business & farm

As DianeW777 stated, the federal employer identification number issued for the LLC is the primary association with the business for IRS and other filing purposes.  If you wanted to, replace the DBA with the personal name if you feel the need for the 1099's to be sent to specifically identify to the recipients who they are receiving the 1099 from.  Whereas the LLC, which has an identifying number can be considered a "real" name, a DBA is considered a fictitious name and has limited legality even if registered with the state of which you are a resident of.  As a for instance, if someone were to attempt to file letters of incorporation with the name that you have as a DBA, the incorporator would receive priority in receiving the name as an incorporated name is considered a "real" legal name as opposed to a fictitious name.

 

It matters little really which name is listed on the second line as long as the payer with the employer identification number is listed as the primary.

 

@Cindy62707

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