If a single-member LLC does not elect to be treated as a corporation, the LLC is a "disregarded entity," and the LLC's activities should be reflected on its owner's federal tax return.

Sep 10, 2025 · A disregarded entity is a business structure that is treated as a separate legal entity under state law but is not considered separate by the IRS for federal income tax purposes.

Apr 1, 2025 · A disregarded entity is a business entity separate from its owner for legal purposes but treated as one and the same for federal tax purposes. Single-member LLCs are the most …

Oct 16, 2025 · A disregarded entity LLC is a limited liability company that is not separate from its owner for federal income tax purposes. It’s a popular choice for single owners, allowing them …

Oct 2, 2025 · “Disregarded entity” is a tax term. It refers to an entity that, as the name implies, will be disregarded — or ignored — for federal income tax purposes. The most common …

Aug 9, 2025 · A disregarded entity is a business structure that the Internal Revenue Service (IRS) treats as inseparable from its owner for federal income tax purposes. Its income and expenses …

Dec 12, 2022 · A disregarded entity is a single-owner business entity that is “disregarded” by the IRS for tax purposes. This article explains taxation options for single-owner businesses and …

A disregarded entity is a tax classification used by the IRS to describe businesses that exist legally but which are ignored as a separate entity from their owner for income tax purposes.

Under U.S. tax law, a disregarded entity is an entity which is ignored for the purposes of taxation. Common examples of disregarded entities include single-member LLCs, qualified subchapter …

Apr 17, 2025 · A disregarded entity (DE) is one that is separate or distinct from the business owner, but for tax purposes, that entity is disregarded as a separate entity from the business …