Filling out a W9, for a IRA LLC (with checkbook control)..?

2 Replies

For an SMLLC owned by an IRA that is taxed as a disregarded entity, the example and explanations in the link look good except for line 3.

"Individual/sole proprietor or single-member LLC" should not be checked. The W-9 instructions are pretty clear that that box is for individuals, sole proprietors, and disregarded SMLLCs that are owned by an individual. That is not the fact pattern here. The SMLLC is owned by an IRA and an IRA is listed on line 1.

While an IRA is technically a trust, in this situation I like to check the "Other" box on line 3 and type out "IRA" on the line (or "Roth IRA", whichever is applicable).