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How to Identify the Legal Name on a W-8 ECI With a Disregarded Entity
March 17, 2026
Q. We received a W8 ECI. The name listed on line 1 is a corporation in Switzerland with a US Tax ID number. The name listed in line 2 is an LLC disregarded entity with a different EIN. Which name and tax ID do we use as the legal name when we add the supplier into our system? We received the invoice with the disregarded entity name.
A.
(Answered by IOFM's third-party tax expert)
If the company shown on line 1 is the beneficial owner of the money paid to the disregarded entity, then you issue…
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