ABC Co. is an LLC owned 100% by XYZ Co., an S-Corp. Both companies are disregarded entities for income tax purposes. XYZ's shareholders are all U.S. individuals. How does ABC Co. fill out a W-9? Which names go where, and which EIN is used?


An LLC is a disregarded entity. However, an S-Corp is not a disregarded entity, and an S-Corp must file an annual information tax return—note on IRS Form W-9 line 3 the presence of “S Corporation” as a tax classification. Therefore, with regard to the W-9, XYZ goes on Line 1, and XYZ’s EIN should go in Part 1; ABC goes on Line 2.  See IRS Form W-9 on page 2, Specific Instructions, Line 1-e.

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