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Is an Owner Name + EIN Match Sufficient for a Disregarded LLC's W-9?
September 22, 2026
Q. For a disregarded single-member LLC, we sometimes receive a W-9 using the owner’s name but an EIN rather than the owner’s SSN, and IRS TIN Matching may still return a match. If the name/TIN combination successfully matches, is that sufficient for information-reporting purposes, or should the payer still require the W-9 to follow the disregarded-entity instructions regarding the owner name and TIN?
A.
(Answered by IOFM's third-party tax expert)
If the name and TIN matches, our advice has…
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