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

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 …

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a corporation or partnership.

Oct 2, 2025 · Your business structure determines which income tax return form you file. Consider legal and tax issues when selecting a business structure.

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a single-member limited liability company.

Sep 17, 2025 · Form 941 Employer's Quarterly Federal Tax Return. Employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must …

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 …

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.

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

Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every …