Information Return Intelligence

Episode 16: Single-Member LLCs and the W-9: Whose TIN Goes on the Form?

Feb 24, 2026 11:47

Single-member LLCs and Form W-9 continue to cause confusion — especially when it comes to which taxpayer identification number (TIN) should be provided.

In this episode of Information Return Intelligence, Jason Dinesen tackles a common (and frustrating) issue: single-member LLCs taxed as disregarded entities providing the LLC’s EIN instead of the owner’s Social Security number (or the owner’s…