From Business Profit or Loss - IRS tax forms

www.irs.gov

Single­member limited liability com­ panies (LLCs) with employees. A sin-gle-member LLC must file employment tax returns using the LLC's name and employer identification number (EIN) rather than the owner's name and EIN, even if the LLC is not treated as a sepa-rate entity for federal income tax purpo-ses. Heavy highway vehicle use tax. If you

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