--- title: Completing Form W-9 as a Sole Proprietor (Including Single-Member LLCs) description: For the IRS, a sole proprietor or a Single-Member LLC (SMLLC) is the same as the individual owner. Use these steps to ensure your W-9 matches IRS records and avoid backup withholding. --- [Skip to content](https://support.agentero.com/knowledge/sole#main-content) [More support](https://support.agentero.com/knowledge/kb-tickets/new?hsLang=en) [![agentero\_logo@3x.png\]](https://support.agentero.com/hs-fs/hubfs/agentero_logo@3x.png?height=40&name=agentero_logo@3x.png)](https://www.agentero.com/) - [Submit a ticket](https://support.agentero.com/migration/knowledge/kb-tickets/new) Open main navigation Close main navigation - [Submit a ticket](https://support.agentero.com/migration/knowledge/kb-tickets/new) - [More support](https://support.agentero.com/knowledge/kb-tickets/new) - [Homepage](https://www.agentero.com/) [Homepage](https://www.agentero.com/) Agentero Help Center - There are no suggestions because the search field is empty. 1. [Help Center](https://support.agentero.com/knowledge?hsLang=en) 2. 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You do not fall into the "Corporation" or "Partnership" categories; you must use the Sole Proprietor instructions above.  **If you do not know what entity type or if any forms have been previously filed, consult the IRS or a qualified tax advisor for guidance and assistance with completing the W-9 process.** ### **Form Checklist** - **Line 1 (Name):** Enter the **owner’s first and last name** (exactly as it appears on the tax return). Do not use the business or DBA name. - **Line 2 (Business Name):** Enter the DBA, trade name, or LLC name here, if applicable. - **Line 3a (Tax Classification):** Check **"Individual/sole proprietor or single-member LLC."** - **TIN:** Use the business owner’s SSN or an EIN issued to the owner personally—never a TIN tied only to the business name. ### **Why are Single Member LLCs treated this way?** An LLC is a state-law construct, not an IRS tax category. Unless you have filed for corporate tax treatment (Form 8832 or 2553), the IRS views you as a **"disregarded entity."** This means your business is taxed exactly like a sole proprietorship, using your personal name and TIN. ### **The Risk of Incorrect Filings** If a business name is entered on Line 1, the name/TIN combination will not match IRS records. This triggers a **"B-Notice" (CP2100) from the IRS**, forcing the payer to potentially withhold **24% of any payment** (backup withholding) until the issue is resolved. Catching this error at intake is essential to avoiding penalties and excessive withholding. ### **Where can I go for more information?** This FAQ is intended to be an informational overview and not a comprehensive guide for the applicability or use of the W-9 form. 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