Disregarded Entities — 0726 Publ 5884 (PDF)

When the business that earns the credit is a single member limited liability company (LLC) or other entity that is disregarded for federal income tax purposes, the information entered in these fields will depend upon the ownership of the disregarded entity for federal income tax purposes. See Table 3: Disregarded Entities

Table 3: Disregarded Entities

Disregarded Entity Ownership	Return where credit will be reported	Entity to use for registration
A natural person (or married couple)	Owner’s Form 1040, Schedule C	Disregarded entity’s EIN and name
A grantor trust	Grantor’s Form 1040, Schedule C	Disregarded entity’s EIN and name
A business, exempt organization or governmental entity	Form 1120 series, Form 1065, Form 990-T, Form 1041	EIN and name of the entity filing the tax return

See Publication 1635, Understanding Your EIN for more information about when an entity needs its own EIN. See Publication 3402, Taxation of Limited Liability Companies for information on the classification of a limited liability company for federal income tax purposes.