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Publication 3402 - Introductory Material


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.


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

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

  You can send us comments from Click on “More Information” and then on “Give us feedback.

  Or you can write to:

Internal Revenue Service 
Tax Forms and Publications 
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.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.    Visit to download forms and publications. Otherwise, you can go to to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.   If you have a tax question not answered by this publication, check and How To Get Tax Help at the end of this publication.

Useful Items - You may want to see:


  • 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 Tax Help near the end of this publication for information about getting publications and forms.

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