Oct 9, 2025 · 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 corporation or partnership.

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

Aug 21, 2025 · An LLC can elect to change its classification. Generally, once an LLC has elected to change its classification, it cannot elect again to change its classification during the 60 …

Feb 11, 2022 · Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to …

For purposes of this publication, a limited liabil-ity company (LLC) is a business entity organ-ized in the United States under state law. An LLC may be classified for federal income tax …

An LLC that is a disregarded entity should check the appropriate box for the tax classification of its owner. Otherwise, it should check the “LLC” box and enter its appropriate tax classification.

Sep 9, 2024 · An LLC with only one member is treated as an entity that is disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of …

Oct 2, 2025 · Your form of business determines which income tax return form you have to file. The most common forms of business are the sole proprietorship, partnership, corporation, and …

Apr 3, 2025 · Search for business topics like employer tax identification number (EIN) information, with the A-Z Index. Search by business type or subject.