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November 2011 New Form Releases No 139 IRIS PERFORM NEW FORM RELEASES Company Community Interest Companies The following forms are added to our Community Interest Companies range and will be of interest

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What is llser form?

The LLSEr form (Limited Liability Company Sole Member Election form) is used by single-member limited liability companies to elect to be treated as a disregarded entity for federal tax purposes.

Who is required to file llser form?

Single-member limited liability companies (LLCs) that wish to be taxed as a disregarded entity must file the LLSEr form.

How to fill out llser form?

To fill out the LLSEr form, provide the LLC's name, address, taxpayer identification number, and indicate the tax classification desired.

What is the purpose of llser form?

The purpose of the LLSEr form is to notify the IRS of the election to classify the single-member LLC as a disregarded entity for tax purposes.

What information must be reported on llser form?

Information required includes the LLC's name, address, taxpayer identification number, the name of the sole member, and the effective date of the election.

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