What tax form does your LLC file?
An LLC has no tax return of its own. A single-member LLC usually reports on Schedule C with your Form 1040. A multi-member LLC files Form 1065 as a partnership. If the LLC elected S-Corp treatment, it files Form 1120-S, and if it elected C-Corp, Form 1120.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- One owner. Schedule C on your Form 1040, by default
- Two or more. Form 1065, plus a K-1 for each owner
- After an election. Form 1120-S or Form 1120
How does the IRS decide?
LLC is a state law label. Federal tax law doesn't recognize it as a tax type, so the IRS sorts your LLC by number of owners and any election you've filed.
| Your LLC | Taxed as | Files | Due |
|---|---|---|---|
| One owner, no election | Disregarded entity | Schedule C with Form 1040 | April 15 |
| Two or more owners, no election | Partnership | Form 1065, K-1s | March 15 |
| Elected S-Corp on Form 2553 | S-Corp | Form 1120-S, K-1s | March 15 |
| Elected C-Corp on Form 8832 | C-Corp | Form 1120 | April 15 |
If a due date falls on a weekend or holiday, it moves to the next business day.
What's different about each one?
With a Schedule C, your business profit lands straight on your personal return and is subject to self-employment tax. A partnership return doesn't pay tax itself. It reports income and passes each owner's share out on a K-1. The same goes for an S-Corp, with one key difference, which is that owners who work there take a salary through payroll. A C-Corp pays its own 21% tax, and dividends are taxed again when paid out.
What about a husband and wife LLC?
A married couple who co-own an LLC usually has to file as a partnership. In community property states, they can often choose to treat it as a single-member LLC. That can save a return, so ask before you file.
How can you tell what your LLC is now?
Look at what you filed last year, or the letter you got with your EIN. If you never filed Form 2553 or Form 8832, you're on the default treatment for your owner count. If you've got one owner and never filed a business return, that's normal. Your business just lives on Schedule C.
What happens if you file the wrong form?
A partnership or S-Corp that misses its return can face a penalty per owner, per month, up to 12 months, even with no tax due. So if your LLC added a partner this year, its filing changed and its due date moved up to March. Our business return service will confirm the right form before we start. Thinking about changing? Read when an S-Corp is worth it.
Sources
- IRS: LLC filing as a corporation or partnership
- IRS: Single member limited liability companies
- IRS Publication 3402: Taxation of LLCs
General information, not tax advice for your situation.
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See our business tax returns serviceDoes a single-member LLC file a separate tax return?
Not with the IRS, by default. It goes on Schedule C of your personal return, though some states have their own LLC filing.
Can I file my LLC taxes with my personal taxes?
Yes, if it's a single-member LLC with no election. A multi-member LLC files its own return first.
What if my LLC had no income?
A partnership or S-Corp usually still files. A single-member LLC with no income or expenses generally has nothing to report on Schedule C.
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