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 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 · 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, for federal tax …

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 your entity with your …

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 …

Aug 20, 2025 · When you have employees, you as the employer have certain employment tax responsibilities that you must pay and forms you must file. Employment taxes include the following:

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 video …

Calculate, pay or remove the Failure to File Penalty when you don’t file your tax return by the due date.