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  2. Limited liability company (LLC) - Internal Revenue Service

    www.irs.gov/.../small-businesses-self-employed/limited-liability-company-llc

    A Limited Liability Company (LLC) is a business structure allowed by state statute. Each state may use different regulations, you should check with your state if you are interested in starting a Limited Liability Company. Owners of an LLC are called members.

  3. Get an employer identification number - Internal Revenue Service

    www.irs.gov/businesses/small-businesses-self-employed/get-an-employer...

    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 your state first, your EIN application may be delayed.

  4. Employer identification number | Internal Revenue Service

    www.irs.gov/businesses/small-businesses-self-employed/employer-identification...

    Form your entity first: If you’re forming a legal entity (LLC, partnership, corporation), you must form your entity through your state before you apply for an EIN. This includes tax exempt organizations.

  5. Get a business tax transcript - Internal Revenue Service

    www.irs.gov/businesses/get-a-business-tax-transcript

    There are 2 ways to get a business tax transcript: View, print or download it in your business tax account. Request it by mail with Form 4506-T, Request for Transcript of Tax Return; If you need a transcript for your personal taxes, get your personal tax transcript. A transcript isn't a photocopy of your return.

  6. LLC filing as a corporation or partnership - Internal Revenue...

    www.irs.gov/businesses/small-businesses-self-employed/llc-filing-as-a...

    A Limited Liability Company (LLC) is an entity created by state statute. Depending on elections made by the LLC and the number of members, the IRS will treat an LLC either as a corporation, partnership, or as part of the owner’s tax return (a disregarded entity).

  7. Single member limited liability companies - Internal Revenue...

    www.irs.gov/businesses/small-businesses-self-employed/single-member-limited...

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

  8. For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301.7701-3.

  9. Closing a business - Internal Revenue Service

    www.irs.gov/businesses/small-businesses-self-employed/closing-a-business

    You must file a final return for the year you close your business. The type of return you file – and related forms you need – will depend on the type of business you have. A limited liability company (LLC) is a business organized under state law.

  10. Married couples in business | Internal Revenue Service

    www.irs.gov/businesses/small-businesses-self-employed/married-couples-in-business

    isn't held in the name of a state law entity such as a partnership or limited liability company (LLC). Under the IRC, a qualified joint venture conducted by a married couple who file a joint return is not treated as a partnership for Federal tax purposes.

  11. A-Z index for business - Internal Revenue Service

    www.irs.gov/businesses/small-businesses-self-employed/a-z-index-for-business

    Search for business topics like employer tax identification number (EIN) information, with the A-Z Index. Search by business type or subject.