U.S. · Payroll and employer forms
W-9 tax classification box.
Line 3a, line 3b and the names on lines 1 and 2, by entity type.
Check only one of the seven boxes on line 3a. An individual or sole proprietor checks “Individual/sole proprietor”. An LLC taxed as a partnership checks “LLC” and enters P; one that elected corporation status enters C or S. A single-member LLC that is disregarded checks the box for its owner’s classification and puts the owner’s name on line 1.
Which box for my entity?
Result
Line 3a by entity type
| Entity on line 1 | Box to check on line 3a | What goes on lines 1 and 2 |
|---|---|---|
| Individual | Individual/sole proprietor | Line 1: generally the name shown on your tax return. If you changed your last name without telling the SSA, use your first name, the last name on your Social Security card, and your new last name. |
| Sole proprietor | Individual/sole proprietor | Line 1: your individual name as shown on Form 1040. Line 2: your business, trade, or “doing business as” name. |
| Corporation | C corporation or S corporation (check the one that matches) | Line 1: the entity’s name as shown on its tax return. Line 2: any business, trade, or DBA name. |
| Partnership | Partnership | Line 1: the entity’s name as shown on its tax return. Line 2: any business, trade, or DBA name. Check line 3b only if the foreign-partner rule below applies. |
| Trust or estate | Trust/estate | Line 1: your name as shown on required U.S. federal tax documents, matching the charter or legal document that created the entity. |
| LLC taxed as a partnership | Limited liability company, and enter P | Line 1: the entity’s name as shown on its tax return. Line 2: any business, trade, or DBA name. |
| LLC that elected corporation status (Form 8832 or 2553) | Limited liability company, and enter C (C corporation) or S (S corporation) | Line 1: the entity’s name as shown on its tax return. Line 2: any business, trade, or DBA name. |
| Single-member LLC (disregarded entity) | The box for the tax classification of the LLC’s owner, not the LLC box | Line 1: the owner’s name, never a disregarded entity. Line 2: the disregarded entity’s name. If the owner is a foreign person, the owner completes a Form W-8 instead. |
| Other entity | Other (see instructions) | Line 1: your name as shown on required U.S. federal tax documents, matching the charter or legal document creating the entity. Line 2: any business, trade, or DBA name. |
Line 3b: foreign partners, owners and beneficiaries
Line 3b is for a partnership (including an LLC classified as a partnership), trust or estate that has any foreign partners, owners or beneficiaries and is giving the form to a partnership, trust or estate in which it holds an ownership interest. The instructions say you must check it if you receive a Form W-8 (or documentary evidence) from any partner, owner or beneficiary establishing foreign status, or a Form W-9 from one that checked line 3b. A partnership that checks 3b may have to complete Schedules K-2 and K-3 (Form 1065), and failing to complete the line when required can expose you to penalties under sections 6698, 6722 and 6724.
Why the box matters for exemptions
The classification you choose is what a payer checks against line 4. The requester instructions let a payer accept a classification that indicates an exempt payee even when the code is blank, unless it has actual knowledge that the classification is not valid. See the exempt payee code page for what each code exempts.
Penalties on the form
The instructions list a $50 penalty for each failure to furnish your correct TIN unless it is due to reasonable cause, a $500 civil penalty for a false statement with no reasonable basis that results in no backup withholding, and criminal penalties for willfully falsifying certifications. Payments are subject to backup withholding if you do not furnish a TIN, do not certify it when required, or the IRS tells the requester that the TIN is incorrect.
Worked example
Priya owns Northline Design LLC alone and has not elected corporate treatment, so the LLC is disregarded. On the W-9 she gives to a client, line 1 is Priya’s own name, line 2 is Northline Design LLC, and on line 3a she checks “Individual/sole proprietor”, the classification of her as the owner. She would not check the LLC box. If Northline had filed Form 2553 to be an S corporation, line 1 would be the LLC’s name and she would check “LLC” and enter S.
TIN reminder
The TIN you enter in Part I follows the same logic: a disregarded single-member LLC enters the owner’s SSN (or EIN, if the owner has one), while an LLC classified as a corporation or partnership enters the entity’s EIN. A sole proprietor with an EIN may enter either their SSN or the EIN. Use the EIN validator to check an EIN’s shape.
Sources
- Form W-9 (Rev. March 2024) with instructions: Line 1, line 2, line 3a and line 3b instructions, the classification table, Part I TIN rules and penalties. Read November 2, 2026.
- Instructions for the Requester of Form W-9 (03/2024): How a requester treats a classification that indicates an exempt payee. Read November 2, 2026.
IRS page last reviewed April 30, 2026. Wording follows the March 2024 revision of Form W-9.
Frequently asked questions
Which box do I check on W-9 line 3a if I am a freelancer?
Check “Individual/sole proprietor.” Enter your own name from Form 1040 on line 1 and any business or DBA name on line 2.
How do I fill in line 3a for a single-member LLC?
If the LLC is disregarded, do not check the LLC box. Check the box for the tax classification of the LLC’s owner, put the owner’s name on line 1 and the LLC’s name on line 2.
What do the letters C, S and P mean on the LLC line?
They are the LLC’s tax classification: C for a C corporation, S for an S corporation and P for a partnership. A disregarded entity does not enter a letter.
When do I check line 3b on Form W-9?
Check it if you are a partnership, trust or estate with foreign partners, owners or beneficiaries and you are giving the form to a partnership, trust or estate in which you have an ownership interest.
How many boxes can I check on line 3a?
Only one. The form says to check only one of the seven boxes for federal tax classification.
Not tax or legal advice
This page summarizes IRS and USCIS instructions and is not tax, legal or financial advice. A payroll provider, CPA, enrolled agent or attorney can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.