Rimouski single member llc
Depending on elections made by the LLC and the 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". A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form and elects to be treated as a corporation. For income tax purposes, an LLC with only one member is treated as an entity disregarded as separate from its owner, unless it files Form and affirmatively elects to be treated as a corporation.
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