hat
Yon LLC ka pran yon taks sou kòm yon "S" sosyete lè, apre yo fin chwazi eleksyon sosyete a sou fòm la 8832, fòm taks la IRS 2553 "Eleksyon pa yon Kòporasyon Ti Biznis" se imedyatman ranpli ak IRS la. Tout pwopriyetè yon konpayi responsablite limite papye ekri kòm yon sosyete S dwe sitwayen ameriken oswa etranje rezidan. Avèk eksepsyon ki ra taks nan fen ane-a dwe Desanm.
eng
An LLC can be taxed as an “S” corporation when, after choosing the corporation election on the 8832 form, the IRS tax form 2553 “Election by a Small Business Corporation” is subsequently filed with the IRS. All owners of a limited liability company taxed as an S corporation must be US citizens or resident aliens. With rare exception the tax year-end must be December.