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.

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

Aug 21, 2025 · 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.

Aug 8, 2025 · 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 …

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.

Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated as a corporation …

Jul 31, 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 organizations.

Calculate, pay or remove the Failure to File Penalty when you don’t file your tax return by the due date.