Business structure
LLC tax forms: which IRS return your LLC files, by classification
A form map for LLCs from IRS pages: Schedule C, E or F for a single-member LLC, Form 1065 and K-1 for a multi-member LLC, Form 1120 or 1120-S after an election, plus Forms SS-4, 8832 and 2553 and the employment and excise forms that use the LLC's own EIN.
Prepared by Aldro Accounting · Updated · Sources checked
The quick answer
The IRS decides an LLC's tax forms by its classification. A single-member LLC is disregarded by default, so an individual owner reports it on Form 1040 or 1040-SR using Schedule C, E or F. A domestic LLC with two or more members is a partnership by default and files Form 1065 with a Schedule K-1 for each owner. An LLC that elects corporate status on Form 8832 files Form 1120, and a qualifying LLC that elects S corporation status on Form 2553 files Form 1120-S.
Your LLC's classification picks the forms
The IRS describes an LLC as an entity created by state statute. Depending on its elections and its number of members, the IRS treats it as a corporation, a partnership, or part of the owner's tax return, called a disregarded entity.
A domestic LLC with at least two members is a partnership for federal income tax unless it files Form 8832 and elects to be treated as a corporation. An LLC with one member is disregarded as separate from its owner for income tax, unless it files Form 8832 and elects corporate treatment. For employment tax and certain excise taxes, a one-member LLC is still a separate entity.
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| Classification | How it happens | LLC files | Owners report on |
|---|---|---|---|
| Disregarded entity, individual owner | Default for one member | No separate income tax return | Form 1040 or 1040-SR with Schedule C, E or F |
| Disregarded entity, owned by a corporation or partnership | Default for one member | No separate income tax return | The owner's return, as a division |
| Partnership | Default for two or more members | Form 1065 | Their share from Schedule K-1 (Form 1065) |
| C corporation | Election on Form 8832 | Form 1120 | Nothing flows through to Form 1040 or 1040-SR |
| S corporation | Election on Form 2553 | Form 1120-S | Their share from Schedule K-1 (Form 1120-S) |
Single-member LLC tax forms
If a single-member LLC doesn't elect corporate treatment, its activities go on the owner's federal return. For an individual owner, that is generally Form 1040 or 1040-SR with Schedule C, Profit or Loss from Business, Schedule E, Supplemental Income or Loss, or Schedule F, Profit or Loss from Farming.
An individual owner whose single-member LLC runs a trade or business owes tax on net earnings from self-employment the same way a sole proprietor does.
If a corporation or partnership owns the LLC, the LLC is reported on that owner's return as a division.
A married couple's LLC depends on the state. Under Rev. Proc. 2002-69, if a husband and wife own a qualified entity as community property, the IRS accepts their treating it either as a disregarded entity or as a partnership, and switching positions is treated as a conversion. An LLC owned by a husband and wife in a non-community property state should file as a partnership.
Multi-member LLC tax forms
An LLC taxed as a partnership follows normal partnership rules and files Form 1065, U.S. Return of Partnership Income. Each owner shows their pro-rata share of partnership income, credits and deductions from Schedule K-1 (Form 1065).
Members of LLCs filing partnership returns generally pay self-employment tax on their share of partnership earnings.
For a partnership return required to be filed in 2027, Rev. Proc. 2025-32 sets the dollar amount used to figure the late-filing penalty under section 6698 at $260.
LLC taxed as a C corp or S corp
An LLC treated as a corporation follows normal corporate tax rules and files Form 1120, U.S. Corporation Income Tax Return. There are no flow-through items from Form 1120 to a 1040 or 1040-SR.
A qualifying LLC that elected S corporation status files Form 1120-S, and S corporation laws apply. Each owner reports their pro-rata share of income, credits and deductions from Schedule K-1 (Form 1120-S).
For an S corporation return required to be filed in 2027, the dollar amount for the section 6699 late-filing penalty is $260. For any income tax return required to be filed in 2027 that is more than 60 days late, the minimum failure-to-file addition is the lesser of $535 or 100% of the tax required to be shown.
The setup and election forms: SS-4, 8832 and 2553
Form SS-4 is how an LLC applies for an employer identification number. An LLC needs an EIN if it has employees or will file any of the excise tax forms below. A disregarded single-member LLC with no employees and no excise tax liability doesn't need one and uses the owner's name and TIN, though it can get one if a bank or state tax law requires it. On a Form W-9, a disregarded LLC owned by an individual gives the owner's SSN or EIN, not the LLC's EIN.
Form 8832, Entity Classification Election, lets an LLC elect a classification or change it, such as a partnership LLC changing prospectively to corporate treatment. A new entity shouldn't file it if it will use its default classification. Generally, an election can't take effect more than 75 days before the date it is filed or more than 12 months after. A copy also goes with the entity's federal tax or information return for the year of the election. After an election to change classification, the entity generally can't change again by election for 60 months.
Form 2553 makes the S corporation election. An eligible entity that timely files Form 2553 is treated as a corporation from the election's effective date and doesn't need to file Form 8832. It is due no more than 2 months and 15 days after the start of the tax year the election should take effect, or any time in the tax year before. To qualify, the entity must have no more than 100 shareholders, no nonresident alien shareholders, one class of stock, and only eligible shareholders such as individuals, estates and certain trusts.
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| Late election | Relief window |
|---|---|
| Initial Form 8832 classification of a newly formed entity (Rev. Proc. 2002-15) | Within 6 months and 75 days of formation, with no user fee |
| Late Form 2553, or late S election plus late classification election (Rev. Proc. 2013-30) | Within 3 years and 75 days of the effective date entered on Form 2553 |
Employment, excise and information forms
Even when it is disregarded for income tax, a single-member LLC is a separate entity for employment tax and certain excise taxes. For wages paid after January 1, 2009, it reports and pays employment taxes under its own name and EIN.
It also uses its own name and EIN to register for excise tax activities on Form 637, to pay and report excise taxes on Forms 720, 730, 2290 and 11-C, and to claim refunds, credits and payments on Form 8849.
An LLC that pays others in the course of its business may owe information returns. For payments made after December 31, 2025, the base reporting threshold under section 6041(a) is $2,000.
Aldro's team prepares and files every one of these income tax returns, Schedule C, Form 1065, Form 1120-S and Form 1120, with their state returns, for one flat yearly price that covers everything tax.
Worked example
Follow one LLC through three setups. Year one: Maria forms an LLC alone and makes no election. It is disregarded, files no separate income tax return, and its business profit goes on Schedule C of her Form 1040, where it is subject to self-employment tax like a sole proprietorship. Because it has no employees, it can use her SSN, including on any Form W-9 a client asks for. Year two: she adds a partner. With two members, the LLC is a partnership by default, so it files Form 1065 and gives each of them a Schedule K-1. Year three: the LLC wants S corporation treatment starting January 1. It files Form 2553 by the 2 months and 15 days deadline (March 15 for a calendar-year election, per the IRS example), doesn't need Form 8832, and from then on files Form 1120-S with K-1s from that form. If it hires an employee along the way, it needs its own EIN from Form SS-4.
Common questions
What tax form does an LLC file?
It depends on classification: Schedule C, E or F on the owner's Form 1040 for a default single-member LLC, Form 1065 for a default multi-member LLC, Form 1120 after a corporate election and Form 1120-S after an S election.
What tax form does a single-member LLC file?
By default none of its own for income tax. An individual owner reports it on Form 1040 or 1040-SR with Schedule C, Schedule E or Schedule F. A corporate or partnership owner reports it as a division.
What is the LLC tax return form for a multi-member LLC?
Form 1065, U.S. Return of Partnership Income, with a Schedule K-1 (Form 1065) for each owner, unless the LLC elected to be taxed as a corporation.
Does an LLC need both Form 8832 and Form 2553 to be an S corp?
No. An eligible entity that timely files Form 2553 is treated as a corporation from the election's effective date and doesn't need to file Form 8832.
Does a single-member LLC need an EIN?
Only if it has employees or files certain excise tax forms. Otherwise a disregarded single-member LLC uses the owner's name and TIN, though it may get an EIN for a bank account or state tax law.
The cheapest way to get your business taxes done: $399 flat.
Business tax filing is $399 USD a year, and it covers everything tax for that year.
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What's included
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- More than one state. Multi-state returns are included at the same price.
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- Extensions and reminders. Extensions (Form 7004 or 4868) and quarterly estimate reminders are included.
- Information returns. 1099-NEC, T4/T4A and T5018 slips are included in the tax price.
- City and excise returns. City and local business tax returns, and state excise returns such as Washington B&O, are included in the yearly price.
- Franchise tax reports. State franchise tax reports, such as the Texas franchise tax report, are included.
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Sources
- IRS: Single member limited liability companies · checked October 31, 2026
- IRS: LLC filing as a corporation or partnership · checked October 31, 2026
- IRS: Form 8832 and instructions · checked October 31, 2026
- IRS: Instructions for Form 2553 · checked October 31, 2026
- IRS: Rev. Proc. 2002-15 · checked October 31, 2026
- IRS: Rev. Proc. 2025-32 · checked October 31, 2026
This guide explains general rules from the sources listed. It isn’t tax advice for your situation.