Add your record label as a DBA under your Publishing LLC, then master the IRS Form W-9 — the tax form every royalty account for the rest of this course will ask for.
📌 Learning Objectives
Explain why a DBA (not a second LLC) is the right starting label structure
File a Fictitious Name / DBA registration with your state
Explain "disregarded entity" status and complete a W-9 correctly box-by-box
Avoid the common W-9 mistakes that trigger IRS red flags
🏢 Alphabet & Google
Your LLC is the parent company. Your DBA is a division of that company — like how Alphabet Inc. owns Google. Same company, different operating names.
⚖️ Part A: Why a DBA — Not a Second LLC — Right Now
LLC + DBA (Start Here)
Two Separate LLCs (Upgrade Later)
One annual fee
Two annual fees
Same EIN
Two EINs
Separate bank account (still!)
Full legal separation
Legally operate as a label
Required when signing other artists
Upgrade when revenue justifies
Do this when ready to scale
Confirm your label name from Week 3 — it must be DIFFERENT from your publishing company name
Go to your Secretary of State website → "Fictitious Name Registration" or "DBA Registration"
File under your existing Publishing LLC — you'll need your LLC name and document number (Week 5), the label name, your virtual address, and the filing fee ($10-50 most states)
Save the DBA certificate and record it in your Master Business Document
🧠 Part B: Understanding "Disregarded Entity"
For LIABILITY purposes, your LLC is a separate entity — it protects your personal assets. For TAX purposes, the IRS "disregards" the LLC and treats the income as yours personally. Best of both worlds: liability protection WITHOUT corporate tax complexity. LLC earns money → flows to you → reported on Schedule C of your 1040. No separate business tax return.
📝 How to Complete Form W-9 (Single-Member LLC)
Box
What to Enter
Why
Box 1: Name
YOUR PERSONAL NAME (not the LLC)
Must match the name on your tax return
Box 2: Business name
YOUR LLC NAME
Shows payments should be made to your LLC
Box 3: Tax classification
✅ "Individual/sole proprietor or single-member LLC" ❌ NOT the "LLC" box (that's multi-member)
Indicates disregarded entity status
Boxes 5-6: Address
Your VIRTUAL business address
Keeps home address private
Part I: TIN
✅ Your SSN · ❌ leave EIN blank
For taxes, you and the LLC are one person
Part II
Sign and date
Unsigned W-9s are rejected
You'll need a W-9 for: distributors (DistroKid, TuneCore, CD Baby) · SoundExchange (both sides) · PROs · The MLC & Harry Fox · bank accounts · any payment over $600.
❌ Common W-9 Mistakes to Avoid
Using EIN instead of SSN — causes 1099 mismatches; can trigger 24% backup withholding
Only the LLC name in Box 1 — the IRS won't know whose tax return to match
Checking the "LLC" box in Box 3 — that's only for multi-member LLCs taxed as partnerships
Omitting the LLC from Box 2 — payments should come to the LLC name for corporate veil protection
Not signing Part II — invalid form
💡 W-9 Management Pro Tips
Create a master template — the blank IRS W-9 is attached to your Master Business Document (Attachment A) and included with this workbook; complete one copy correctly, save as PDF, reuse for every account this semester
Security: never email a W-9 unencrypted (it contains your SSN); keep a log of who has it