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.

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 · A Limited Liability Company (LLC) may face these issues. Form 8832 An LLC that is not automatically classified as a corporation and does not file Form 8832 will be classified, …

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

Aug 8, 2025 · 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 …

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 …

FinCEN's beneficial ownership information pages provide: Answers to frequently asked questions Infographics about key filing dates PDF An introductory video and more detailed informational …

Aug 12, 2025 · This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

The election permits certain married co-owners to avoid filing partnership returns, provided that each spouse separately reports a share of all of the businesses’ items of income, gain, loss, …