dmertz
Level 15

Get your taxes done using TurboTax

An  LLC is treated as a corporation only if it files the relevant form (Form 8832 or Form 2553) making the election to be treated as corporation.  Absent such an election, a single-member LLC is a disregarded entity and a multi-member LLC is treated as a partnership.

 

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-compan...