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.

Find federal tax information for people starting a business, and information to assist in making basic business decisions.

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 …

Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated …

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 19, 2025 · Limited Liability Company or LLC A corporate structure whereby the members of the company cannot be held personally liable for the company's debts or liabilities.

May 5, 2025 · If you own a small business or are self-employed, use this IRS guidance to determine if you need to file form 1099 or some other information return.

Feb 11, 2022 · Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to …

Find tax information for corporations including compliance, filing requirements, the examination process, FATCA, uncertain tax positions and e-file.

Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every …