Understanding Your CP277 Notice

It depends on the number and type of members of your limited liability company (LLC).

You’ll generally file Form 1040, U.S. Individual Income Tax Return, and report all LLC income and expenses on Schedules C, E, or F. If you prefer to file as a corporation, file Form 8832 PDF to change your classification.

You’ll generally file a corporation return, usually Form 1120, U.S. Corporation Income Tax Return PDF, or Form 1120S, U.S. Income Tax Return for an S Corporation PDF.

You’ll generally file a partnership return, Form 1065, U.S. Return of Partnership Income PDF. If you want to file as a corporation, then submit a Form 8832 to change your classification.