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 single-member limited liability company.

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

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.

Information about Form SS-4, Application for Employer Identification Number, including recent updates, related forms, and instructions on how to file. Form SS-4 is used by sole proprietors, …

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 …

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.

If you do not file electronically, file Form 7004 with the Internal Revenue Service Center at the applicable address for your return as shown in Where To File , later in the instructions.