Starting with Minicon 49, Pepsi requires a W-9 from us for us to get our deposit on their machines back. There was a question of what sort of a thing we are for purposes of the W-9. The options are: Individual/sole proprietor - obviously not C Corporation - see below S Corporation - No, S corporations aren't taxed separately from their owners, but we are Partnership - obviously not Trust/estate - obviously not Limited liability company - no, LLCs are not incorporated, so we can't be one Other - see below We asked a lawyer whether we were a C corporation and were told that no, those are for-profit only. Therefore, we must be "other".