{"id":3892,"date":"2011-09-24T07:27:05","date_gmt":"2011-09-24T14:27:05","guid":{"rendered":"http:\/\/www.keytlaw.com\/azllclaw\/?p=3892"},"modified":"2017-10-07T07:32:40","modified_gmt":"2017-10-07T14:32:40","slug":"single-member-llc-taxed-as-partnership","status":"publish","type":"post","link":"https:\/\/www.keytlaw.com\/azllclaw\/2011\/09\/single-member-llc-taxed-as-partnership\/","title":{"rendered":"Can a Single Member LLC be Taxed as a Partnership?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Question:\u00a0 Can a single member limited liability company be taxed as a partnership for federal income tax purposes?<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Answer<\/strong>:\u00a0 No.\u00a0 The following text from the IRS&#8217; website answers the question:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">&#8220;Over the years, there has been confusion regarding Single Member Limited Liability Companies in general and specifically, how they can report and pay employment taxes.<\/p>\n<p style=\"text-align: justify;\">An LLC is an entity created by state statute. The IRS uses tax entity classification, which allows the LLC to be taxed as a corporation, partnership, or sole proprietor, depending on elections made by the LLC and the number of members. An LLC is always classified under federal law as one of these types of taxable entities.<\/p>\n<p style=\"text-align: justify;\">A multi-member LLC can be either a partnership or a corporation, including an S corporation. To be treated as a corporation, an LLC has to file Form Form 8832, Entity Classification Election (PDF), and elect to be taxed as a corporation. A multi-member LLC that does not so elect will be classified under federal law as a partnership.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">A single member LLC (SMLLC) can be either a corporation or a single member \u201cdisregarded entity.\u201d<\/span><\/strong>\u00a0 Again, to be treated under federal law as a corporation, the SMLLC has to file <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f8832.pdf\" target=\"_blank\" rel=\"noopener\">Form 8832<\/a> and elect to be classified as a corporation. An SMLLC that does not elect to be a corporation will be classified by the existing federal guidance as a \u201cdisregarded entity\u201d which is taxed as a sole proprietor for income tax purposes.&#8221;<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f8832.pdf\" target=\"_blank\" rel=\"noopener\">IRS Form 8832<\/a> is the form used by an entity to elect a method of federal income taxation that is different from the IRS&#8217; default method (sole proprietorship or disregarded entity for single members LLCs and partnership for multi-member LLCs).\u00a0 This form is also known as the &#8220;check the box&#8221; form because an entity can elect a tax method by checking the box on the form.\u00a0 IRS Form 8832, question 3 reads:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">&#8220;<span style=\"color: #ff0000;\"><strong>Does the eligible entity have more than one owner?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Yes. You can elect to be classified as a partnership or an association taxable as a corporation.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">No. You can elect to be classified as an association taxable as a corporation or to be disregarded as a separate entity<\/span><\/strong>.&#8221;<\/p>\n<\/blockquote>\n<p>See the IRS article called &#8220;<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/single-member-limited-liability-companies\" target=\"_blank\" rel=\"noopener\">Single Member Limited Liability Companies<\/a>.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Question:\u00a0 Can a single member limited liability company be taxed as a partnership for federal income tax purposes? Answer:\u00a0 No.\u00a0 The following text from the IRS&#8217; website answers the question: &#8220;Over the years, there has been confusion regarding Single Member Limited Liability Companies in general and specifically, how they can report and pay employment taxes. An LLC is an entity created by state statute. The IRS uses tax entity classification, which allows the LLC to be taxed as a corporation, partnership, or sole proprietor, depending on elections made by the LLC and the number of members. An LLC is always classified under federal law as one of these types of taxable entities. A multi-member LLC can be either a partnership or a corporation, including an S corporation. To be treated as a corporation, an LLC has to file Form Form 8832, Entity Classification Election (PDF), and elect to be taxed as a corporation. A multi-member LLC that does not so elect will be classified under federal law as a partnership. A single member LLC (SMLLC) can be either a corporation or a single member \u201cdisregarded entity.\u201d\u00a0 Again, to be treated under federal law as a corporation, the SMLLC has to file Form 8832 and elect to be classified as a corporation. An SMLLC that does not elect to be a corporation will be classified by the existing federal guidance as a \u201cdisregarded entity\u201d which is taxed as a sole proprietor for income tax purposes.&#8221; IRS Form 8832 is the form used by an entity to elect a method of federal income taxation that is different from the IRS&#8217; default method (sole proprietorship or disregarded entity for single members LLCs and partnership for multi-member LLCs).\u00a0 This <a href=\"https:\/\/www.keytlaw.com\/azllclaw\/2011\/09\/single-member-llc-taxed-as-partnership\/\"> [&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[8,38],"tags":[],"class_list":["post-3892","post","type-post","status-publish","format-standard","hentry","category-faqs","category-tax-issues"],"yoast_head":"<!-- This site is optimized with the 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