Single member limited liability companies | Internal Revenue ...
Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a single-member limited liability company.
What is a Single-Member LLC (SMLLC)? - AllLaw
A single-member limited liability company (SMLLC) is a single-owner business entity that gives the owner limited liability protection and tax benefits. ("Limited liability protection" means that if …
How to Form a Single-Member LLC (SMLLC) - LegalZoom
Mar 21, 2024 · If you’re the sole owner of your business, you don’t have to operate as a sole proprietor. Solo entrepreneurs can minimize their potential liability and maximize their tax …
What Is A Single-Member LLC? Definition, Pros & Cons - Forbes
Aug 13, 2024 · One of the most common types of LLC is a single-member LLC, which is a limited liability company with only one owner. Incorporating a single-member LLC may or may not be …
What Is a Single-Member LLC (SMLLC)? - LegalClarity
Aug 28, 2025 · A Single-Member LLC (SMLLC) is a limited liability company with only one owner, referred to as a member. Its legal distinction from the owner provides limited liability protection, …
Single-Member LLC - Nolo
Single-member LLCs (SMLLCs) are a popular business entity choice for businesses with one owner. Learn all the basics about this type of business entity structure, including how to form …
Single-member LLCs - The Tax Adviser
Jun 1, 2023 · All states permit single-member (one-owner) limited liability companies (SMLLCs). A domestic SMLLC, by default, is a disregarded entity for federal income tax purposes.