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.

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 · If the single-member disregarded LLC is owned by a corporation or partnership, the activities of the LLC should be reflected on its owner’s federal tax return as a division of …

Jul 17, 2025 · Find federal tax information for people starting a business, and information to assist in making basic business decisions.

Jan 12, 2026 · 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 …

In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders. See the Instructions for Form 2553 PDF …

Sep 8, 2025 · 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, …

Jun 11, 2025 · The Internal Revenue Code (IRC) generally allows a qualified joint venture whose only members are a married couple filing a joint return not to be treated as a partnership for …

Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every …