Learn the basics of paying employment taxes and filing excise tax returns if you operate an LLC. Limited liability companies must follow specific IRS rules, which are outlined in detail below.

Final regulations (T.D. 9356) require single member LLCs (SMLLCs) to be treated as the taxpayer for employment tax and excise tax obligations. The SMLLC will continue to be disregarded for other federal tax purposes. The SMLLC will be responsible for collecting, reporting and paying over employment tax obligations using the name and EIN assigned to the LLC.

Employment tax requirements apply to LLCs in much the same way as other types of businesses.

For wages paid, the disregarded entity is required to use its name and EIN for reporting and payment of employment taxes. A disregarded entity is also required to use its name and EIN to register for excise tax activities on Form 637, pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C, and claim any refunds, credits, and payments on Form 8849.The Form SS-4 includes more specific details regarding EINs for LLCs. Once you have downloaded the PDF file from IRS.gov, use the PDF search tool and search the form instructions under “disregarded”.