The LLC uses the owner's SSN. How is this shown on the CTR? If the LLC name is in box 2, the SSN in box 6 will not match if we use the owner's SSN. Ideas? Thank you.

IMO - You should be able to complete the CTR exactly how you explained with no issue. Many many businesses use the owners SSN. However, if this bothers you, why not list the owners name in boxes 2-4, SSN in box 6 and the LLC name in box 5 as their "DBA"? Just a suggestion.

We had one returned due to mismatch. I will try your suggestion. Thank you.

In spite of the fact that the IRS permits single-member LLCs to be considered "disregarded entities" that use the member's SSN as their TIN, I'll go dollars to Krispy Kremes that IRS does not create a name/TIN entry for the LLC that uses the SSN.

Accordingly, you will probably be guaranteed a mismatch if you complete the CTR "according to the book," listing the LLC in item 2 and then using the SSN.

The workaround that lists the individual's name and places the LLC name in item 5, although technically incorrect based on published guidance, at least avoids the name/mismatch report.