Oct 9, 2025 · Review information about a Limited Liability Company (LLC) and the federal tax classification process.

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.

Jul 17, 2025 · 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 single-member limited liability company.

Jan 12, 2026 · 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 …

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.

Your business structure determines which income tax return form you file. Consider legal and tax issues when selecting a business structure.

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 …

Beginning in 2024, partnerships were required to file Form 1065 and related forms and schedules electronically if they file 10 or more returns of any type during the tax year, including information, …

Aug 8, 2025 · Find the definition of a sole proprietorship and the required forms for tax filing.