hat
IRS te kreye yon fòm pou fè fas ak fason yon LLC dwe trete pou rezon taksasyon: fòm "chèk bwat la", fòm 8832. Li anpil senplifye pwosesis yon fwa konplike nan ki pèmèt manm yo LLC yo eli ki jan yo ta renmen antite yo nan trete pou rezon taks. Tou de LLC yon sèl ak miltip manm ka itilize fòm lan. Menm si pi souvan fwa LLC manm miltip vle yo trete kòm yon sosyete S oswa patenarya yo nan lòd yo benefisye de pasasyon an nan taksasyon, sa a pa ta dwe otomatikman sipoze kòm, depreferans, manm nan tout taks-klasifikasyon nan LLC ka pi bon-. te sèvi pou ranpli fòm 8832 kòm yon seleksyon afimatif nan fason ke yo vle antite yo dwe papye ekri.
eng
The IRS has created a form to deal with the manner in which an LLC is to be treated for taxation purposes: the “check the box” form, form 8832. It greatly simplifies the once complicated process of allowing the LLC members to elect how they would like their entity to be treated for tax purposes. Both single and multiple member LLCs may use the form. Though most often times multiple member LLCs wish to be treated as an S corporation or partnership in order to benefit from the pass-through taxation, this should not automatically be assumed as, ideally, members of all tax-classifications of LLCs may be best-served to file form 8832 as an affirmative selection of the manner in which they want their entity to be taxed.