Yes, the Limited Liability Company is always a disregarded entity for taxes. That just means there is not a specific tax form to file.
If you are a single member LLC, you can choose to file or not file a return if you have no income. An LLC with more than one member is considered a partnership and is expected to file a 1065 each year.
If you live in a community property state, you can choose to be a single member LLC and file on Schedule C, or not file at all, if no business is done.
The community property states are:
• Arizona
• California
• Idaho
• Louisiana
• Nevada
• New Mexico
• Texas
• Washington
• Wisconsin
If you don't live in one of the states above, you will need to file a 1065 Partnership return, unless you elect to be a S-Corporation (1120-S) or a C-Corporation (1120).
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