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  1. #1
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    Default Should You Use an EIN or SSN on a 1099-Misc Form

    I am filling out a 1099 misc form to give to someone who needs to pay me for services.

    I have a DBA Fictitious Business name/Sole Proprietorship setup, and am using my EIN on the form instead of my SS#.

    So When I fill out the 1099, there is only ONE box for Recipient name, so do I put My DBA business name or my legal full name? What do I do?

  2. #2
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting CalBayArea
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    I am filling out a 1099 misc form to give to someone who needs to pay me for services.

    I have a DBA Fictitious Business name/Sole Proprietorship setup, and am using my EIN on the form instead of my SS#.

    So When I fill out the 1099, there is only ONE box for Recipient name, so do I put My DBA business name or my legal full name? What do I do?
    If you can’t fit both on the recipient line (e.g. CalBayArea dba My Business) then put your name. A DBA is not the name of business entity; it is a fictitious name under which you do business. You are the one receiving the money, and it is your name that appears on the tax return for the business.

  3. #3
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting CalBayArea
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    I am filling out a 1099 misc form to give to someone who needs to pay me for services.

    I have a DBA Fictitious Business name/Sole Proprietorship setup, and am using my EIN on the form instead of my SS#.

    So When I fill out the 1099, there is only ONE box for Recipient name, so do I put My DBA business name or my legal full name? What do I do?
    I think that you mean that you are filling out a W9 form? A 1099-MISC is what the payer would give you at the end of the year. You would put whatever name is associated with your EIN on the line if there is not enough space to also include your DBA. The name and EIN need to match in the IRS records.

  4. #4
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting llworking
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    I think that you mean that you are filling out a W9 form? A 1099-MISC is what the payer would give you at the end of the year. You would put whatever name is associated with your EIN on the line if there is not enough space to also include your DBA. The name and EIN need to match in the IRS records.
    No, it's a 1099, someone is paying me and wants a 1099. So you are saying to use my DBA, which would match my ein. While the first poster above is saying to use my real legal name.

    Man, see this seems to be an unknown thing. Not sure what to do.

    Quote Quoting Taxing Matters
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    If you can’t fit both on the recipient line (e.g. CalBayArea dba My Business) then put your name. A DBA is not the name of business entity; it is a fictitious name under which you do business. You are the one receiving the money, and it is your name that appears on the tax return for the business.
    But my real legal name would not match the ein, only my dba name would, correct. Does it matter?

  5. #5
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting CalBayArea
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    No, it's a 1099, someone is paying me and wants a 1099.
    He should be asking for a W-9 from you so that he can give a Form 1099-MISC next year. He may not understand how this works. You give him the Form W-9 so that he has the information he needs to prepare and file a Form 1099-MISC next year.

    Quote Quoting CalBayArea
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    But my real legal name would not match the ein, only my dba name would, correct. Does it matter?
    The DBA is just a fictitious name, it is not a business, it is not the one paying taxes or earning income. It is not a legally recognized separate entity like a corporation or LLC. It is just a name used by YOU for your business. If you filled out the EIN application correctly, your name should be the one associated with the EIN, not the DBA, and thus it is your name that goes on Line 1 of the W-9. Your DBA goes on Line 2. When the person paying you gives you the 1099-MISC it will then be your name that appears in the recipient line. That will then match up with the income tax return you file, which again will have your name as the taxpayer on it, not the fictitious name you use for doing business.

  6. #6
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting Taxing Matters
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    He should be asking for a W-9 from you so that he can give a Form 1099-MISC next year. He may not understand how this works. You give him the Form W-9 so that he has the information he needs to prepare and file a Form 1099-MISC next year.



    The DBA is just a fictitious name, it is not a business, it is not the one paying taxes or earning income. It is not a legally recognized separate entity like a corporation or LLC. It is just a name used by YOU for your business. If you filled out the EIN application correctly, your name should be the one associated with the EIN, not the DBA, and thus it is your name that goes on Line 1 of the W-9. Your DBA goes on Line 2. When the person paying you gives you the 1099-MISC it will then be your name that appears in the recipient line. That will then match up with the income tax return you file, which again will have your name as the taxpayer on it, not the fictitious name you use for doing business.
    If you have to put your individual name on the W9, then you cannot use your EIN, you will have to use your SSN. The name and the tax ID number have to match. If you use your personal name and an EIN associated with just a DBA, then the person paying you will get a letter from the IRS down the road instructing them to either get corrected information from you or to start doing backup withholding.

  7. #7
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    Aug 2016
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    Default Re: Tricky 1099 Misc Form Question?

    Okay, so I reached the IRS (after 5 calls or so) and the agent stated I use my Legal Name with the EIN. Even though the EIN was setup for a DBA, it's ultimately all connected to myself.

    She also said I dont even actually need to include my DBA name on the W-9, or the 1099. I can just use my Legal Name+EIN. That's it. But I do at the least have to use my legal name.

    Confusing but interesting though.

  8. #8
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting llworking
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    If you have to put your individual name on the W9, then you cannot use your EIN, you will have to use your SSN.
    I agree that the EIN and name need to match. But an individual can get a EIN with his name, which is really what should have been done in the case of a sole proprietor. Look at the SS-4 application. The first line asks for the legal name of the business entity — but there is no business entity here — or the name of the individual, which would be the OP’s name here if he filled it out correctly. Line 1 is the name associated with the EIN in the IRS master file. So it is his name that would be associated with the EIN, which is important because that then needs to match the name on his tax return so everything lines up. If he did that, then he would use his name on the W-9. I disagree that using his name would then require him to use his SSN on the W-9. The IRS W-9 instructions specifically state: “If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN.”

    If he filled out the SS-4 as though the fictitious name were an actual business entity such that the fictitious name is one associated with the EIN then he did it incorrectly.

  9. #9
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting Taxing Matters
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    I agree that the EIN and name need to match. But an individual can get a EIN with his name, which is really what should have been done in the case of a sole proprietor. Look at the SS-4 application. The first line asks for the legal name of the business entity — but there is no business entity here — or the name of the individual, which would be the OP’s name here if he filled it out correctly. Line 1 is the name associated with the EIN in the IRS master file. So it is his name that would be associated with the EIN, which is important because that then needs to match the name on his tax return so everything lines up. If he did that, then he would use his name on the W-9. I disagree that using his name would then require him to use his SSN on the W-9. The IRS W-9 instructions specifically state: “If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN.”

    If he filled out the SS-4 as though the fictitious name were an actual business entity such that the fictitious name is one associated with the EIN then he did it incorrectly.
    I did not use a SS-4, I setup the DBA with my county. I had to pay $40 to file, then publish an ad for 4 weeks in a newspaper to validate it, which costed me $45.

    The only reason I wanted a DBA is to get an EIN. I thought creating a DBA with my county, then filling out the EIN form on the IRS website, was the only way to get an EIN. That's what I ended up doing.

    But if I understand you correctly, I never needed to make a DBA with my county? I could have just filled out a SS-4 to get an EIN? That would have been much easier and cheaper if true.

  10. #10
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    Default Re: Tricky 1099 Misc Form Question?

    Quote Quoting CalBayArea
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    I did not use a SS-4, I setup the DBA with my county.
    The Form SS-4 is the Form you use to get the EIN with the IRS. You can do the EIN application online, too, and that is basically an electronic Form SS-4.

    Quote Quoting CalBayArea
    View Post
    The only reason I wanted a DBA is to get an EIN. I thought creating a DBA with my county was the only way to get an EIN.

    But if I understand you correctly, I never needed to make a DBA with my county? I could have just filled out a SS-4 to get an EIN? That would have been much easier and cheaper if true.
    Correct. You could have obtained the EIN without the need for the fictitious name (DBA). The IRS prefers sole proprietors not get an EIN (whether or not they have a fictitious name) unless they have a real tax need for the EIN (like having employees or having to file other returns that require an EIN) but nothing prohibits sole proprietors from doing it even if they don’t have a real tax need for it.

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