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.

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 the …

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

Aug 12, 2025 · This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

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 for all …

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 state first, …

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 …

Feb 21, 2025 · Find tax information for corporations including compliance, filing requirements, the examination process, FATCA, uncertain tax positions and e-file.