Form W-9 for single member LLC

Taxpayer has a consulting business operated as a single member LLC that files a Schedule C on his personal tax return form 1040. The taxpayer does not have an EIN (just a SSN) and the SMLLC has a TIN.

Taxpayer has received a W-9 requesting the identifying number for fees paid to the taxpayer and includible on his SMLLC form Sch. C. A careful reading of the W-9 instructions leads me to the conclusion that he should be furnishing his SSN in completing Form W-9. I would prefer to provide the SMLLC's TIN, but according to the instructions that does not appear to be correct.

Question: is taxpayer required to provide his SSN?

no

Question: is taxpayer required to provide his SSN?

Yes, he is. Your reading of the instructions is correct.

After posting my question I had occasion to take a look a Schedule K, Form 1065. It says specifically, in Part II "Do not use TIN of a disregarded entity", We appear to be correct, its the SSN that must be supplied on W-9. Thanks.

Correctamundo. The reason? The tax return of the entity (more than likely reported on his Schedule C or E), must match the TIN of the taxpayer/return, which would be his SSN. That's my reasoning, no Regs to cite!