Limited liability company (LLC) - Internal Revenue Service
Oct 9, 2025 · Review information about a Limited Liability Company (LLC) and the federal tax classification process.
Single member limited liability companies | Internal Revenue Service
Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a single-member limited liability company.
LLC filing as a corporation or partnership - Internal Revenue Service
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.
Get an employer identification number | Internal Revenue Service
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 …
About Form 2553, Election by a Small Business Corporation
Effective June 18, 2019, the filing address has changed for Form 2553 filers located in certain states. For details, see Where to File Your Taxes for Form 2553.
Starting a business - Internal Revenue Service
Jul 17, 2025 · Find federal tax information for people starting a business, and information to assist in making basic business decisions.
Limited liability company - Possible repercussions | Internal …
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.
About Form 8832, Entity Classification Election - Internal Revenue …
Feb 11, 2022 · Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to …
Report beneficial owner information - Internal Revenue Service
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 …
Employer identification number | Internal Revenue Service
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 …