Disregarded entities.   Beginning in 2008, disregarded entities, including single-member limited liability companies (LLCs) that are disregarded as separate from their owner and qualified subchapter S subsidiaries, are required to file certain excise tax returns using the disregarded entity's name and EIN rather than its owner's name and EIN. This new filing requirement for disregarded entities also applies to employment tax returns, effective for wages paid on or after January 1, 2009. Disregarded entities not previously needing an EIN may now need to obtain an EIN for the payment and reporting of these taxes. See Disregarded entities on page 4 for details.