# How do I file business taxes for a single-member LLC?

A single-member LLC that has not elected to be taxed as a corporation is a disregarded entity, so if the owner is an individual, the business income and expenses go on Schedule C with the owner's Form 1040. For the 2026 tax year, that return is due April 15, 2027. ProfitDrawer's bookkeeping spreadsheets total income and expenses by category on a Tax Summary tab, which gives you clean figures for Schedule C.

Steps for the 2026 tax year (filed in 2027):

1. Report the LLC's income and expenses on Schedule C (or Schedule E or F if those apply).
2. If net earnings from self-employment are $400 or more, figure self-employment tax on Schedule SE.
3. Pay estimated tax during the year if you expect to owe $1,000 or more.
4. File by April 15, 2027, or extend to October 15, 2027 with Form 4868. An extension gives more time to file, not to pay.

Where a single-member LLC differs:

- If the LLC has employees, it must file employment tax returns using the LLC's own name and EIN.
- An LLC with no employees and no excise tax liability does not need an EIN for federal tax, but it can get one to open a bank account or if state law requires it.
- On a Form W-9, a disregarded LLC owned by an individual gives the owner's SSN or EIN, not the LLC's EIN.
- The LLC can elect to be treated as a corporation by filing Form 8832, which changes the returns it files.

State LLC fees and filings are separate. General information, not tax advice.

- Source: [IRS: Single member limited liability companies](https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies)
- Updated: 2026-10-29
- Published: 2026-10-29
- Category: Small business taxes
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