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Category:	Business
Word Count:	5770
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	Tax Aspects of Limited Liability Companies
	Tax Aspects of Limited Liability Companies The limited liability company (LLC) is a hybrid of a corporation and a limited partnership that is created under state law. For federal tax purposes, an LLC is treated identically to a partnership and it must file a Form 1065, U.S. Partnership Return of Income. (There is an exception to this rule for single-owner LLCs, which are treated identically to Sole proprietorships and whose owners must simply file a Schedule C with their Form 1040.) Under st

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Tax Aspects of Limited Liability Companies