Hello I have a Husband and Wife that have opened a PLLC, they are the only two people listed for the company. My question is the wife has used her social number and wants to leave it that way. Can we honor the customers request, they are in NC.

Thanks

A multi-member PLLC is taxed as a partnership or a corporation (depending on their election) under IRS rules and need their own TIN. State law has nothing to do with it.

From the IRS booklet called: Employer Identification Number:

"A multiple member LLC generally has the following choices:
(1) File Form 8832 to be taxed as a corporation
(2) If qualified, file Form 2553 to be taxed as an S-Corporation
(3) Be taxed (by default) as a partnership
Note: A husband and wife, who are owners of an LLC, and share in the profits of such, can file as a single member if they reside in a Community Property State(Arizona, California, Idaho, Louisiana, New Mexico, Nevada, Texas, Washington,
or Wisconsin). Publication 555, Community Property, contains additional information on Community Property laws."

Since they are not in one of the community property states, they are out of luck.