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W9 Training (Helpful Tips and Resources)

How to fill out a W9 form by Navi Maraj, CPS



TABLE OF CONTENTS PER BUSINESS TYPE:

2:00 – Why do I even need to provide a W-9

3:10 – Sole Proprietor (no DBA)

6:01 – Sole Proprietor with a DBA

7:47 – Single-Member LLC

9:26 – Multi-Member LLC

10:52 – LLC taxed as an S Corp

12:13 – S Corporation


5 detailed tax situation videos by Evers CPS



Playlist

Video 1 – Individual / Sole Proprietor (6 minutes 24 seconds)

Video 2 – Single-Member LLC (9 minutes 13 seconds)

Video 3 – General Partnership (7 minutes 40 seconds)

Video 4 – Multi Member LLC (9 minutes 32 seconds)

Video 5 – S or C corporation (6 minutes 52 seconds)


Helpful Tips for Proper W9 Completion

  1. Line 1 can never be blank.

  2. If the 1st box is checked (Individual/ sole proprietor or single-member LC) the owner's name must be on line 1, not the business name.

  3. If "Limited Liability company" is checked the line at the end must have an entry of C, S, or P.

  4. Section 3 must have a box checked, but only one.


Determine your tax classification based on the tax forms you use to submit your business taxes to the IRS:


Schedule C on your personal form 1040

  • You're an Individual / Sole Proprietor or Single-Member LLC

    • Line 1 = Owner’s name

    • Line 2 = Business name or LLC name

      • If you have an LLC Business that operates under a different DBA list both on line 2

        • (i.e. Complete Auto Repair Specialists LLC dba CARS)

    • Section 3 = Check box for Individual/sole proprietor or single-member LLC

    • Part I = Provide either your SSN or an EIN belonging to the owner listed on line 1

      • If using an EIN, it must be assigned to your name, not the business as it is a disregarded entity for this tax classification.

Form 1120

  • You are a Limited Liability Company, filing as a C corporation.

    • Line 1 = LLC Business Name

    • Line 2 = DBA if any, otherwise leave it blank

    • Section 3 = check box for Limited Liability Company

      • Write in the letter C at the end of the line.

    • Part I = Provide the EIN for the LLC listed on line 1.


Form 1120-S

  • You are a Limited Liability Company, filing as an S corporation.

    • Line 1 = LLC Business Name

    • Line 2 = DBA if any, otherwise leave it blank

    • Section 3 = check box for Limited Liability Company

      • Write in the letter S at the end of the line.

    • Part I = Provide the EIN for the LLC listed on line 1.


Form 1065

  • You are a Limited Liability Company, filing as a Partnership.

    • Line 1 = LLC Business Name

    • Line 2 = DBA if any, otherwise leave it blank

    • Section 3 = check box for Limited Liability Company

      • Write in the letter P at the end of the line.

    • Part I = Provide the EIN for the LLC listed on line 1.

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