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.

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

Generally, once an LLC has elected to change its classification, it cannot elect again to change its classification during the 60 months after the effective date of the election.

4 days ago · 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 your …

You may be required to report certain information on your beneficial owners to the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN). Certain types of corporations, …

Una LLC puede reunir los requisitos para el alivio de la elección tardía, en ciertas circunstancias. Consulte la Información sobre el Formulario 8832, Elección de la clasificación de la entidad (en …

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

Parts I and II of these instructions provide information keyed to certain questions in the Limited Liability Company Reference Guide Sheet. Part III provides additional resources regarding limited liability …