Publication 3402 - Introductory Material

Table of Contents

Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

This publication provides federal income, employment, and excise tax information for limited liability companies. This publication does not address state law governing the formation, operation, or termination of limited liability companies. This publication does not address any state taxes.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW, IR–6526
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.


Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Useful Items - You may want to see:

Publication

  • 15 (Circular E), Employer's Tax Guide

  • 334 Tax Guide for Small Business

  • 505 Tax Withholding and Estimated Tax

  • 535 Business Expenses

  • 541 Partnerships

  • 542 Corporations

  • 544 Sales and Other Dispositions of Assets

  • 583 Starting a Business and Keeping Records

  • 925 Passive Activity and At-Risk Rules

Form (and Instructions)

  • 1065 U.S. Return of Partnership Income

  • 1120 U.S. Corporation Income Tax Return

  • 1120S U.S. Income Tax Return for an S Corporation

  • 2553 Election by a Small Business Corporation

  • 8832 Entity Classification Election

See How To Get More Information near the end of this publication for information about getting publications and forms.

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