LLCs are the trickiest part of this form. That's because the IRS doesn't care that you have an LLC — they only care how your LLC is taxed. And that changes which box you check.

Don't worry — most LLC owners fall into one of these situations:

"It's just me — I'm the only owner."

If you never filed any special paperwork to change how your LLC is taxed:
→ Check "Individual/sole proprietor or single-member LLC"

Yes, really! Even though you have an LLC, you check the "Individual" box. That's because the IRS treats your LLC as part of you — not as a separate thing.

⚠️ This trips up a lot of people. The "Limited liability company" box feels right, but it's not the one for you.

"It's just me, but I elected S-Corp or C-Corp status."

If you (or your accountant) filed paperwork to have your LLC taxed as a corporation:
→ Check "Limited liability company"
→ Write "S" or "C" in the space provided

Not sure if you did this? If you don't remember filing Form 2553 or Form 8832 — you probably didn't. Check with your accountant if you're unsure.

"My LLC has two or more owners."

If you haven't elected corporate taxation:
→ Check "Limited liability company"
→ Write "P" (for Partnership) in the space provided

If you elected S-Corp or C-Corp status:
→ Check "Limited liability company"
→ Write "S" or "C" in the space provided

Someone would have filed Form 8832 or Form 2553 with the IRS — usually when the LLC was set up or shortly after. If you didn't do this yourself and no accountant mentioned it, your LLC is using the default tax treatment. The IRS calls it a "disregarded entity" — meaning they see right through the LLC to you. Your business income just goes on your personal tax return. It keeps things simpler for everyone.

W-9 Form

Line 3a: Federal Tax Classification — For LLCs

Unlock Full Access