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

Jul 17, 2025 · Find federal tax information for people starting a business, and information to assist in making basic business decisions.

Aug 21, 2025 · If the single-member disregarded LLC is owned by a corporation or partnership, the activities of the LLC should be reflected on its owner’s federal tax return as a division of the …

2 days ago · Download small business and self-employed forms and publications, or call 800-829-3676 to order forms and publications through the mail.

An LLC is an entity formed under state law by filing articles of organization as an LLC. Unlike a partnership, none of the members of an LLC are personally liable for its debts.

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

Aug 8, 2025 · Find the definition of a sole proprietorship and the required forms for tax filing.

Jun 11, 2025 · The Internal Revenue Code (IRC) generally allows a qualified joint venture whose only members are a married couple filing a joint return not to be treated as a partnership for Federal tax …

In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders. See the Instructions for Form 2553 PDF for all …

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 as a corporation …