Confused about PAYER's name and TIN for 1099-NEC filing as SMLLC disregarded entity - which to use?

The answer depends on how your SMLLC is treated for federal tax purposes. Since you mentioned it's a disregarded entity, you would use: Payer Name: Your personal name (First and Last) Payer TIN: Your LLC's EIN This might seem counterintuitive, but the IRS wants you to use your personal name as the payer (because a disregarded entity passes through to you personally) but the LLC's EIN should still be used for the TIN since that's the business identifier. This way, the payments are properly attributed to your business while maintaining your tax status as a disregarded entity. If you've been using your LLC's EIN for business banking and payments to these contractors, definitely use that same EIN on the 1099-NEC forms to maintain consistency in your reporting.

Just wanted to share my experience using taxr.ai to figure out this exact problem last year! I had the same question about my single-member LLC. I uploaded my LLC formation documents and some previous tax forms to https://taxr.ai and their system analyzed it all and provided a clear explanation. They confirmed that for a disregarded entity SMLLC, you should use your LLC's EIN but your personal name as the payer. They also explained that this is because a disregarded entity doesn't exist separately from its owner for federal tax purposes, but the EIN is still used for payment tracking. Saved me hours of research and conflicting advice online!

I tried taxr.ai after seeing it mentioned here and I'm honestly impressed. I was struggling with the same SMLLC 1099-NEC payer info question, plus I had concerns about how to handle my rental property income that flows through the same LLC. The system analyzed my operating agreement, previous Schedule C, and rental property documents. It confirmed I should use my personal name with the LLC's EIN for 1099-NEC forms, but also pointed me to a specific IRS ruling I hadn't found in my research. Even better, it helped me understand how to properly allocate shared expenses between my consulting work and rental property! For anyone dealing with disregarded entity questions, definitely worth checking out.

If you're still struggling to get through to the IRS for official confirmation on this SMLLC/1099-NEC issue, try https://claimyr.com - I used their service when I had a similar issue with my single-member LLC filing requirements. You can see how it works here: https://youtu.be/_kiP6q8DX5c Instead of trying to call the IRS yourself and waiting hours on hold, they basically hold your place in line and call you when an IRS agent is ready to talk. I got through to a specialist who confirmed that for a disregarded entity, I should use my personal name with my LLC's EIN for 1099-NEC filings. The agent also sent me the reference materials by mail afterward.

I need to publicly eat my words about Claimyr. After being super skeptical in my earlier comment, I tried the service out of desperation after spending THREE DAYS trying to get through to the IRS about my SMLLC filing requirements. It actually worked exactly as described. The service navigated all the phone menus, waited on hold for 1 hour 47 minutes (which I didn't have to do!), and then called me when an actual IRS agent was on the line. I got clear confirmation about using my personal name with my LLC's EIN for 1099-NEC filings as a disregarded entity. The IRS agent even emailed me Publication 3402 which specifically addresses single-member LLC filing requirements. Would have saved me weeks of stress if I'd just tried this earlier.

I've been filing 1099-NECs for my SMLLC (plumbing business) for 3 years now. Here's what I do as a disregarded entity: Payer Name: [My LLC Name] Payer TIN: [My LLC's EIN] I've never had any issues with the IRS. My accountant said that while technically the disregarded entity rules would suggest using my personal name, in practice most tax filing systems are set up to expect the business name that matches the EIN. The most important thing is consistency - whatever you choose, stick with it across all your filings.

My tax guy told me that recent IRS guidance actually changed on this! For payments made after January 2021, if you have a SMLLC that's a disregarded entity, you SHOULD use: Payer Name: Your LLC name Payer TIN: Your LLC's EIN He said they changed it because too many people were getting confused by the split approach (personal name + LLC EIN), and it was causing mismatches in the system.

I went through this exact same confusion with my SMLLC last year! After reading through all the conflicting advice online, I ended up calling the IRS Business & Specialty Tax Line directly (1-800-829-4933) and speaking with a specialist. The agent confirmed that for a single-member LLC treated as a disregarded entity, you should use: Payer Name: Your personal name (as the owner) Payer TIN: Your LLC's EIN The reasoning is that while your LLC is disregarded for federal tax purposes (meaning you're the taxpayer), the EIN is still the proper business identifier for tracking payments. This maintains the connection between your business operations and your personal tax liability. One tip: make sure this matches how you've been handling your business banking and contractor payments throughout the year. If you've been paying contractors from an LLC business account, using the LLC's EIN on the 1099-NEC forms will help maintain that paper trail for the IRS. The IRS agent also mentioned that consistency is key - whatever approach you choose, stick with it across all your filings to avoid red flags during any future audits.

I've been dealing with this same issue for my consulting SMLLC! After all the conflicting advice I found online, I decided to use the IRS's Interactive Tax Assistant tool on their website, which is specifically designed for these kinds of questions. The tool walked me through my specific situation (single-member LLC, disregarded entity, paying contractors over $600) and confirmed that I should use: Payer Name: My personal name Payer TIN: My LLC's EIN What I found really helpful was that the tool also provided the specific IRS publication references (Pub 15-A and the Instructions for Form 1099-NEC) that explain this rule. It's nice to have the official sources to reference if anyone ever questions it. One thing I learned is that this approach maintains the proper business tracking (through the EIN) while respecting the disregarded entity tax treatment (through using your personal name). The IRS wants to see that connection between your business operations and your personal tax liability, which is exactly what this combination accomplishes. Hope this helps clarify things for you!

I went through this exact same confusion when I started my SMLLC consulting business! After spending way too much time researching this, I finally got clarity by consulting with a CPA who specializes in small business tax issues. For a single-member LLC that's a disregarded entity, the correct approach for 1099-NEC filing is: Payer Name: Your personal name (Daniel Whitaker) Payer TIN: Your LLC's EIN The logic is that since your SMLLC is disregarded for federal tax purposes, YOU are the actual taxpayer making the payments. However, you still use the LLC's EIN because that's the business identifier associated with your contractor payments and business bank account. This approach ensures proper tracking of business expenses while maintaining consistency with your disregarded entity status. Just make sure this matches how you've been handling your business banking - if you've been paying contractors from an LLC business account using the EIN, this filing method will create a clean paper trail. One more tip: keep detailed records of all contractor payments and make sure they align with your Schedule C filing. The IRS likes to see consistency across all your business filings, especially for disregarded entities where the business and personal tax obligations flow through to you.

I just went through this exact same situation with my single-member LLC last month! After getting conflicting advice from multiple sources, I ended up scheduling a consultation with an Enrolled Agent who specializes in small business taxes. Here's what they confirmed for me: Since your SMLLC is a disregarded entity, you should use: Payer Name: Daniel Whitaker (your personal name) Payer TIN: Your LLC's EIN The reasoning is that as a disregarded entity, you're personally responsible for the tax obligations, but the EIN maintains the business connection for tracking purposes. This approach also aligns with how most business banking and payment processing systems work. One thing that really helped me was making sure this matches how I've been handling everything else - my business bank account, contractor payments, and previous tax filings all use the LLC's EIN. This creates consistency across all my business records, which my EA said is exactly what you want if you ever face an audit. The key is being consistent with whichever approach you choose. Since you mentioned you've been running the LLC for 2 years, make sure your 1099-NEC filing approach aligns with how you've been handling your Schedule C filings and business banking. That consistency will serve you well with the IRS!