EIN number for single member llc

[nalawson]

I have a client who is a single member LLC,disregarded entity, for tax purposes. The LLC has an EIN number. For 2008 we filed payroll taxes under this EIN number. For 2009 payroll taxes, does this client need a new EIN? I am a little confused about this.

[BOB W]

I have a client who is a single member LLC,disregarded entity, for tax purposes. The LLC has an EIN number. For 2008 we filed payroll taxes under this EIN number. For 2009 payroll taxes, does this client need a new EIN? I am a little confused about this.

I would continue using the same EIN regardless of any circumstances. Your question lacks why you would not use the same EIN.

[nalawson]

I just received a tax tip newsletter for payroll tax rules for 2009." Reg 1.1361-4 and 301.7701-2, that states the LLC will be treated as a corporation for payroll tax purposes and related reporting rules. Such an entity that has been reporting payroll taxes using it owners name and EIN will need to get its own EIN, which it will use to report taxes on wages paid after 2008."

[BOB W]

I just received a tax tip newsletter for payroll tax rules for 2009." Reg 1.1361-4 and 301.7701-2, that states the LLC will be treated as a corporation for payroll tax purposes and related reporting rules. Such an entity that has been reporting payroll taxes using it owners name and EIN will need to get its own EIN, which it will use to report taxes on wages paid after 2008."

But you said he was using his Fed ID number assigned to the LLC. Where you not using the LLC's name?

[nalawson]

yes, filing a sched C. The article goes on to say that the owner of the llc will no longer be liable for employment tax obligations with respect to the entity's employees. The llc does however, continue to be disregarded for other federal tax purposes, except excise taxes. The owner of the disregarded entity continues to be treated as self-employed for SE tax purposes. Maybe I am reading into something that is not there??

[BOB W]

I'm going to dinner with family. See you later. Just keep going the way it was last year but be sure to use the LLC's name on the Schedule C where it asks for the name of the business.

ADDED: Ignor everything that you read. Follow my direction above. What you are reading does not apply to this Schedule C since you were using the LLC's EIN.

[Jesse]

Do any of you have LLC's with two Federal ID numbers? Actually it is one number for the LLC and the other was in the name of the disregarded entity for payroll.

I have a couple LLC's that were set up this way per IRS instruction. My question is do I now need to quit using the disregarded entity FEIN and in 2009 start using the LLC FEIN on the payroll reports?