TaxGuyBill
Level 15
Personally, I don't think it is needed.  The IRS already knows the 'owner' of that disregarded entity and EIN.

An EIN for an disregarded LLC is basically only for things like employer returns, excise tax, and retirement funds.  Any 1099-MISCs (via a W-9) should be in the OWNER's EIN, not the disregarded entity's EIN.

I think the only thing the IRS uses it for is to make it easier for the IRS audit-computer to link employer returns, excise returns, and retirement funds to the Schedule C.
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