Review information about a Limited Liability Company (LLC) and the federal tax classification process.

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a single-member limited liability company.

Find federal tax information for people starting a business, and information to assist in making basic business decisions.

If you are forming a legal entity (LLC, partnership, corporation or tax exempt organization), form your entity through your state before you apply for an EIN. If you don’t form your entity with …

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a corporation or partnership.

Aug 21, 2025 · An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. For more information and exceptions, see …

Específicamente, una LLC doméstica con al menos dos miembros, se clasifica como una sociedad colectiva para los propósitos del impuesto federal sobre los ingresos, a menos que …

Oct 2, 2025 · Your business structure determines which income tax return form you file. Consider legal and tax issues when selecting a business structure.

Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated …

File Form 8832 with the Internal Revenue Service Center for your state listed later. In addition, attach a copy of Form 8832 to the entity’s federal tax or information return for the tax year of …