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 · 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 …

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 …

Dec 18, 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 …

Apr 2, 2025 · Use this calendar to help you avoid missing important deadlines, view important due dates and actions for key filing deadlines each month. For the latest information about changes or …

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 …