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Limited liability company (LLC) - Internal Revenue Service A Limited Liability Company (LLC) is a business structure allowed by state statute Each state may use different regulations, you should check with your state if you are interested in starting a Limited Liability Company
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") A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832
Limited liability company - Possible repercussions | Internal Revenue . . . Issues Limited Liability Companies may face 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 purposes under the default rules The domestic default classification depends on whether there is one member or more than one member – An LLC that has one
Publication 5868 (10-2023) - Internal Revenue Service The most common forms of business are the sole proprietorship, partnership, corporation and S corporation A limited liability company (LLC) is a business structure allowed by state statute
Business structures - Internal Revenue Service When beginning a business, you must decide what form of business entity to establish Your form of business determines which income tax return form you have to file The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation A limited liability company (LLC) is a business structure allowed by state statute Legal and tax considerations enter
Compañía de Responsabilidad Limitada (LLC) - Internal Revenue Service Una Compañía de Responsabilidad Limitada (LLC, por sus siglas en inglés) es una estructura de negocio permitido conforme a los estatutos estatales Cada estado puede utilizar regulaciones diferentes y usted debe verificar con su estado si está interesado en iniciar una Compañía de Responsabilidad Limitada
FS-2007-8 - Internal Revenue Service Limited Liability Company A Limited Liability Company (LLC) is a relatively new business structure allowed by state statute LLCs are popular because, similar to a corporation, owners have limited personal liability for the debts and actions of the LLC
About Publication 3402, Taxation of Limited Liability Companies Publication 3402 is used internally by Counsel, walk-in and taxpayer education as well as fed-state This publication provides federal income, employment, and excise tax information for limited liability companies
Instructions for Limited Liability Company Reference Guide Sheet Instructions for Limited Liability Company Reference Guide Sheet 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 companies