What is a disregarded entity on a W-9 form?

A disregarded entity on a W-9 form refers to a business entity that is not treated as separate from its owner for federal tax purposes. This typically includes single-member LLCs, where the income and expenses are reported on the owner's personal tax return rather than on a separate business tax return. When completing the W-9, the disregarded entity's name and taxpayer identification number (TIN) should be provided, but the owner's information is also necessary for tax reporting.