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Depending on the decisions made by the LLC and the number of members, the IRS treats an LLC as a corporation, partnership, or as part of the LLC owner`s tax return (an “excluded entity”). Specifically, a national LLC with two or more members will be classified as a partnership for federal income tax purposes unless you file Form 8832 and choose to be treated as a corporation. A single-person LLC is treated as an excluded entity that is separate from its owner for income tax purposes (but as a separate entity for payroll tax and certain use and excise purposes) unless you file Form 8832 and choose to be treated as a corporation. Classes of companies generally cannot be LLCs, such as banks and insurance companies. For more information, see your state requirements and federal tax rules. There are special rules for foreign LCLs. LLC owners are called members. Most states do not restrict ownership, so members may include individuals, corporations, other LLCs, and foreign corporations. There is no maximum number of members. Most states also allow “single-member” LLCs, those that have a single owner. An LLC that does not want to accept its standard classification for federal tax purposes or change its classification uses Form 8832, Entity Classification Choice to select how it is classified for federal tax purposes. As a general rule, an election that establishes the classification of an LLC is effective no more than 75 days before the date of filing of the election, nor more than 12 months after the date of filing of the election. An LLC may be eligible to facilitate late elections in certain circumstances.

For more information, see the general instructions on Form 8832. Search results: 90. Exact: 90. Response Time: 251ms A limited liability company (LLC) is a business structure authorized by state laws. Each state may have different regulations and you should check with your state if you are interested in forming a limited liability company.