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.

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.

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 …

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

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 …

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 …

Dec 16, 2025 · Form your entity first: If you’re creating a legal entity (LLC, partnership, corporation), register it with your state before you apply for an EIN. This includes tax exempt …