Limited Liability Company (LLC) - Which Return to File
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An LLC will file one of the following returns, depending on the situation:

  • Single-member LLCs: Form 1040 (Schedule C, E, or F)
  • Multiple-member LLCs (Partnership): Form 1065
  • S Corporation: Form 1120-S
  • Corporation: Form 1120

LLCs can also consult IRS Publication 3402 Tax Issues for Limited Liability Companies to help determine the best tax reporting form to use.

A multiple-member LLC can file as a corporation. Though most LLCs with more than one member file partnership returns (Form 1065), they can file as corporations by submitting Form 8832.

Keep filing forms consistent from year to year. Whichever return the LLC elects to file, the LLC should continue to file that same type of tax return in future years. Keep filing forms consistent from year to year. Whichever return the LLC elects to file, the LLC should continue to file that same type of tax return in future years.


Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.