Limited liability company (LLC) | Internal Revenue Service
2024年10月8日 · Review information about a Limited Liability Company (LLC) and the federal tax classification process.
LLC filing as a corporation or partnership - Internal Revenue Service
A Limited Liability Company (LLC) is an entity created by state statute. Depending on elections made by the LLC and the number of members, the IRS will treat an LLC either as a corporation, partnership, or as part of the owner’s tax return (a disregarded entity).
Single member limited liability companies - Internal Revenue Service
A Limited Liability Company (LLC) is an entity created by state statute. Depending on elections made by the LLC and the number of members, the IRS will treat an LLC either as a corporation, partnership, or as part of the owner's tax return (a "disregarded entity").
Publication 3402 (03/2020), Taxation of Limited Liability Companies
2024年9月9日 · If the LLC is classified as a corporation, it must file a corporation income tax return. If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation).
tax return. Employment tax and certain excise taxes. A single-member LLC disregarded for income tax purposes is considered a corporation for employment tax and collection of income tax at source and certain excise tax purposes and must use its own name and identification num-ber for those purposes. See the employment and excise tax returns
Publication 334 (2024), Tax Guide for Small Business
Limited liability company (LLC). An LLC is an entity formed under state law by filing articles of organization. Generally, for income tax purposes, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return.
For this tax year, is the partnership required to adjust basis of property under section 743(b) or 734(b) because of a substantial built-in loss (as defined under section 743(d)) or substantial basis reduction (as defined under
Filing and paying your business taxes | Internal Revenue Service
2024年9月11日 · There are electronic filing options available for many of the taxes and forms that small businesses are required to file, such as excise and employment taxes, Forms 1120, 7004, 1041 and various information returns.
About Form 1120, U.S. Corporation Income Tax Return
Information about Form 1120, U.S. Corporation Income Tax Return, including recent updates, related forms and instructions on how to file. Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.
Employer identification number | Internal Revenue Service
An EIN is a federal tax ID number for businesses, tax-exempt organizations and other entities. You can get an EIN for free directly from the IRS in minutes. Apply online .