To be clear, please be aware that a Limited Liability Company (LLC) is an entity created by state statute and not by the IRS. The IRS mostly ignores LLCs for tax purposes and considers two or more people or businesses working together in a trade or business to be a partnership for tax purposes.
Single Member LLC filing requirements
Single-member LLCs are typically treated the same as sole proprietorships. The IRS disregards the LLC entity as being separate and distinct from the owner. Essentially, this means that the LLC typically files the business tax information with your personal tax returns on Schedule C. The profit or loss from your business is included with the other income in your report on Form 1040. You will enter your SMLLC on a Schedule C so you will need Self-Employed (or Home & Business if you download).
If you prefer the tax filing rules of a corporation to a partnership or sole proprietorship taxation, then you have the option to elect corporate tax treatment by filing IRS Form 8832. Once you make this election, you typically cannot change to another tax designation again for five years.
See below IRS Guidance:
IRS Guidance
Also, review the following link:
LLC Tax Filing Rules
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