IRS Form W-9

Ah, the W-9. The IRS’s version of “tell me about yourself”—only with fewer compliments and more tax implications.

Whether you’re filling one out for your own business or collecting them from vendors, the form can feel like a pop quiz on tax structure. But don’t worry, we’ve got your cheat sheet right here. Let’s break it down by entity type so you know exactly what goes where.

Sole Proprietorship

Example: You’re John Smith, running your business as, well… John Smith.

• Line 1: Your legal name (John Smith).
• Line 2: Your DBA (if applicable). If you’re doing business as “ABC Cleaners,” put that here.
• Box 3: Check “Individual/sole proprietor or single-member LLC.”
• Part I (Taxpayer Identification Number): Enter your Social Security Number (SSN)—not your EIN, even if you have one.
• Part II: Sign and date it.

Pro tip: Sole proprietors often misstep by listing their EIN here, but the IRS wants your SSN.

LLC (Taxed as a Sole Proprietor)

This one’s tricky because it feels like a business… but in the eyes of the IRS, it’s still “just you.”

• Line 1: Your name (John Smith).
• Line 2: Your LLC name (ABC Cleaners LLC).
• Box 3: Check “Individual/sole proprietor or single-member LLC.”
• Part I: Again, enter your SSN, not your EIN.
• Part II: Sign and date.

Why? Because you’re a “disregarded entity,” meaning for tax purposes, the IRS still sees you as an individual.

LLC (Taxed as an S-Corp or C-Corp)

Now we’re getting fancy. You’ve filed the paperwork with the IRS to be taxed like a corporation.

• Line 1: Your LLC name (ABC Cleaners LLC).
• Line 2: Leave blank unless you use a DBA.
• Box 3: Check “Limited liability company” and write S (for S-Corp) or C (for C-Corp) in the space provided.
• Part I: Enter your EIN (finally!).
• Part II: Sign and date.

LLC (Taxed as a Partnership)

If you’ve got more than one owner and haven’t elected corporate tax status, this one’s for you.

• Line 1: LLC name (ABC Cleaners LLC).
• Line 2: Only if you operate under a different trade name.
• Box 3: Check “Limited liability company” and write P for Partnership.
• Part I: Enter your EIN.
• Part II: Sign and date.

Partnership (Non-LLC)

This covers traditional partnerships that haven’t organized as LLCs.

• Line 1: Legal partnership name.
• Line 2: DBA if applicable.
• Box 3: Check “Partnership.”
• Part I: Enter the EIN.
• Part II: Sign and date.

Corporation (C-Corp or S-Corp)

If you’re incorporated, congrats—you’ve got a little more paperwork, but you also get to skip some 1099s.

• Line 1: Corporation name (e.g., ABC Cleaners Inc).
• Line 2: Only if you operate under another name.
• Box 3: Check “C Corporation” or “S Corporation.”
• Part I: Enter your EIN.
• Part II: Sign and date.

So… Who Actually Gets a 1099?

Spoiler: Not everyone.

Here’s how it breaks down based on entity type, how much they were paid, and how they were paid.

✅ 1099 Required

🚫 No 1099 Needed

⚠️ Important: Zelle doesn’t count as a payment processor like PayPal or Venmo—it’s treated more like ACH. So Zelle = 1099 applies if other conditions are met.

Coming in 2026…

The threshold jumps from $600 to $2,000. So if you’re used to issuing a ton of 1099s, that list may get a lot shorter soon (cue the confetti 🎉).

TL;DR: W-9s Made Simple

• Use your name if you’re taxed as an individual.
• Use your EIN only if you’re taxed as a corp or partnership.
• Check the right box—LLC doesn’t always mean “LLC” for tax purposes.
• 1099s are based on tax status, dollar amount, and payment method—not just whether someone “has a business.”

Need a W-9 cheat sheet for your clients or vendors? Or want someone to double-check yours before tax season? We’re just a click away.