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Guide overview
CHAPTER 08 / 08

References

Numbered citations such as [01] link to the specific entries below. Sources prioritize official IRS guidance. The review date records when this guide checked the material, not the IRS page’s update date. Recheck the applicable year, rules and contact details before acting.

IN THIS CHAPTER
EIN applications, proof and recordsClassification and common returnsOperations, records, changes and closureForeign ownership and withholding
View all chapters
In this chapter
EIN applications, proof and recordsClassification and common returnsOperations, records, changes and closureForeign ownership and withholding

EIN applications, proof and records

  1. [01]

    Employer identification number

    https://www.irs.gov/businesses/employer-identification-number

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewEIN applications & records
  2. [02]

    Get an EIN online

    https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & records
  3. [03]

    Instructions for Form SS-4

    https://www.irs.gov/instructions/iss4

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & records
  4. [04]

    Responsible parties and nominees

    https://www.irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & records
  5. [05]

    Understanding your CP575 notice

    https://www.irs.gov/individuals/understanding-your-cp575-notice

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & records
  6. [06]

    Get a business tax transcript

    https://www.irs.gov/businesses/get-a-business-tax-transcript

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & records

Classification and common returns

  1. [07]

    Limited liability company (LLC)

    https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc

    Checked: October 5, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewSingle-member LLCMulti-member LLCC corporation
  2. [08]

    Single-member limited liability companies

    https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

    Checked: October 5, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & recordsSingle-member LLCFiling, extensions & payments
  3. [09]

    S corporations

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewC corporation
  4. [10]

    Instructions for Form 2553

    https://www.irs.gov/instructions/i2553

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewC corporation
  5. [11]

    Instructions for Form 1065

    https://www.irs.gov/instructions/i1065

    Checked: October 5, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewMulti-member LLCFiling, extensions & payments
  6. [12]

    Instructions for Form 1120

    https://www.irs.gov/instructions/i1120

    Checked: October 5, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewC corporationFiling, extensions & payments
  7. [13]

    Instructions for Form 1120-S

    https://www.irs.gov/instructions/i1120s

    Checked: October 5, 2026 · Internal Revenue Service

    Return to a chapter citing this source:C corporation
  8. [14]

    Instructions for Form 5472

    https://www.irs.gov/instructions/i5472

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewSingle-member LLCC corporationFiling, extensions & paymentsRecords & state requirementsChanges & closing the business
  9. [15]

    Instructions for Form 7004

    https://www.irs.gov/instructions/i7004

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Single-member LLCMulti-member LLCC corporationFiling, extensions & payments

Operations, records, changes and closure

  1. [16]

    Business taxes

    https://www.irs.gov/businesses/business-taxes

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewSingle-member LLCC corporationFiling, extensions & paymentsRecords & state requirements
  2. [17]

    Estimated taxes

    https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Single-member LLCC corporationRecords & state requirements
  3. [18]

    Forms 1099 and other information returns

    https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Records & state requirements
  4. [19]

    Publication 583: Starting a Business and Keeping Records

    https://www.irs.gov/publications/p583

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Filing, extensions & paymentsRecords & state requirements
  5. [20]

    What kind of records should I keep?

    https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Filing, extensions & paymentsRecords & state requirements
  6. [21]

    How long should I keep records?

    https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Records & state requirementsChanges & closing the business
  7. [22]

    Form 8822-B: Address or Responsible Party Change

    https://www.irs.gov/forms-pubs/about-form-8822-b

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Changes & closing the business
  8. [23]

    Business name change

    https://www.irs.gov/businesses/business-name-change

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Changes & closing the business
  9. [24]

    When to get a new EIN

    https://www.irs.gov/businesses/small-businesses-self-employed/when-to-get-a-new-ein

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:EIN applications & recordsChanges & closing the business
  10. [25]

    If you no longer need your EIN

    https://www.irs.gov/businesses/small-businesses-self-employed/if-you-no-longer-need-your-ein

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Changes & closing the business
  11. [26]

    Closing a business

    https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Records & state requirementsChanges & closing the business
  12. [27]

    Checklist for starting a business

    https://www.irs.gov/businesses/small-businesses-self-employed/checklist-for-starting-a-business

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overviewRecords & state requirements

Foreign ownership and withholding

  1. [28]

    Determining an individual’s tax residency status

    https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Guide overview
  2. [29]

    Foreign-owned domestic entities: regulations and transactions

    https://www.irs.gov/irb/2017-03_IRB#TD-9796

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Single-member LLC
  3. [30]

    Instructions for Forms 8804, 8805 and 8813

    https://www.irs.gov/instructions/i8804

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Multi-member LLCFiling, extensions & payments
  4. [31]

    Partnership withholding

    https://www.irs.gov/individuals/international-taxpayers/partnership-withholding

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:Multi-member LLC
  5. [32]

    Instructions for Form 1120-F

    https://www.irs.gov/instructions/i1120f

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:C corporation
  6. [33]

    Publication 515: Withholding on nonresident aliens and foreign entities

    https://www.irs.gov/publications/p515

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:C corporation
  7. [34]

    NRA withholding

    https://www.irs.gov/individuals/international-taxpayers/nra-withholding

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:C corporation
  8. [35]

    Instructions for Form 1042

    https://www.irs.gov/instructions/i1042

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:C corporation
  9. [36]

    Instructions for Form 1042-S

    https://www.irs.gov/instructions/i1042s

    Checked: October 4, 2026 · Internal Revenue Service

    Return to a chapter citing this source:C corporationFiling, extensions & payments
PreviousChanges & closing the businessBack toGuide overview
This guide provides general information, not legal, tax or accounting advice for a particular business or person. Check current rules before acting and seek appropriate professional review for complex, late or cross-border matters.
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