Form 2290 for an LLC, Sole Proprietor, Corporation, or Partnership

The Form 2290 you fill out is identical no matter how your business is set up. What changes is the identity you file under, which means the legal name and the Employer Identification Number the IRS expects to see. Get that pairing right and the return sails through; get it wrong and it bounces, because a name that does not match the EIN is the number one cause of a rejected filing.

Every structure needs an EIN, never an SSN

This trips up a lot of new filers, especially solo drivers. Form 2290 will not accept a Social Security Number in place of an EIN, so even a one truck sole proprietor has to obtain an Employer Identification Number first. There is no exception for size. If you do not have one yet, apply with the IRS and let it activate before you file.

File under the exact name tied to your EIN

Whatever your structure, the name on the return has to be the legal name the IRS attached to your EIN, character for character. A trade name or doing business as name is not what the IRS matches on. If your EIN was issued to an LLC, use the LLC name. If it was issued to you personally as a sole proprietor, use your name as the IRS has it.

How each structure usually files

• Sole proprietor: files under an EIN issued to the individual owner, using the owner's legal name.
• Single member LLC: files under whichever EIN and name the IRS has on record, so use the LLC name if the EIN was issued to the LLC.
• Partnership or multi member LLC: files under the partnership EIN and legal name.
• Corporation or S corporation: files under the corporate EIN and the registered company name.

Starting a new business or changing structure

If you form a new entity, say you move from a sole proprietorship to an LLC, that new entity usually needs its own EIN, and a brand new EIN can take a couple of weeks to become usable for e-filing. Plan for that lead time so a structure change does not make you miss a deadline. If only your name or address changed, that is handled differently and does not require a new number.

Source

The EIN requirement and the name matching rule come from the Instructions for Form 2290 (irs.gov/instructions/i2290). How your specific entity should report can depend on your tax situation, so confirm with the IRS or a qualified tax professional if you are unsure.