New freelancer: EIN use on Schedule C after using ssn

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Greetings,

My spouse and I filet tases jointly. Spouse is salaried and has a higher income.

This year was my first year as a freelancer and sole proprietor. Not an LLC

I used my social security number on the first couple of W9s, which came from trustworthy clients. I recently got an EIN and plan to use it on W-9s with any new clients in 2025.

Moving forward:

Should I complete new W9s with the EIN and send these forms to the old/trustworthy clients to let them know that I use the EIN from now on? Does it matter having a mix of W9s with ssn and eins out there?

On Schedule C: should I list both my SSN and EIN? [I found so many mixed answers here.]. As I said, for the 2024 tax year, I did not use the EIN. For 2025 I'd likely have a mix of w9 forms and therefore, 1099s coming in with both ssn and eins]

I see that Schedule SE only requires SSN.

Lastly I suspect I'd continue paying estimated social security taxes through my ssn.

Thank you!

dmertzAnswer

Level 15

Expert Reviewed

You clients can report using either your SSN or your EIN. Each should use the TIN shown on the latest Form W-9 that you gave each. Having a mix is not an issue since you must report all of the income on Schedule C either way.

When in doubt, refer to the IRS instructions for a particular form. Schedule C is part of your individual tax return, so it must always have your SSN. Since you now have an EIN for this business, the EIN is to be included on Schedule C line D.

A sole proprietor pays self-employment tax by it being included on Schedule 2 line 4, calculated on Schedule SE. It becomes part of your overall tax liability, so you need to factor that in quarterly when making quarterly estimated tax payments.

dmertzAnswer

Level 15

Expert Reviewed

Cr81ppAuthor

Level 2

Thank you for the response. So, pretty much next time I file taxes in TurboTax, I should add the EIN to Schedule C. If I understand correctly, as a sole proprietor, estimated tax payments would still be made under SSN. Happy Holidays!