A Limited Liability Company (LLC) is a form of business entity which represents a second attempt (in addition to the “S” corporation) to combine the “limitedliability” feature of the corporation with the tax advantages of the partnership. LLCs are a relatively new form of business entity. Wyoming enacted the first LLC statute in 1977 and, as of this writing, LLC statutes are in effect in all fifty states.
Owners of an LLC are called members. Since most states do not restrict ownership, members may include individuals, corporations, other LLCs and foreign entities. There is no maximum number of members. Most states also permit “single member” LLCs, those having only one owner.
A few types of businesses generally cannot be LLCs, such as banks and insurance companies. Check your state”s requirements and the federal tax regulations for further information. There are special rules for foreign LLCs
The federal government does not recognize an LLC as a classification for federal tax purposes. An LLC business entity must file as a corporation, partnership or sole proprietorship tax return.
An LLC that is not automatically classified as a corporation can file Form 8832 to elect their business entity classification. A business with at least 2 members can choose to be classified as an association taxable as a corporation or a partnership, and a business entity with a single member can choose to be classified as either an association taxable as a corporation or disregarded as an entity separate from its owner, a “disregarded entity.” Form 8832 is also filed to change the LLC”s classification.
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Die US CET Corporation ist ein internationaler Dienstleister der sich seit 2007 u.a. auf die Firmengründung USA sowie den Aufbau einer Geschäfts-repräsentanz in den USA, insbesondere im US-Bundesstaat Florida spezialisiert hat.
Im Rahmen des Aufbaues einer Geschäftsrepräsentanz in den USA ermöglichen wir es international orientierten Kunden/Unternehmen mit überschaubarem Zeit- und Geldaufwand auf dem amerikanischen Markt Fuß zu fassen, ohne ein Büro mit eigenem Personal einrichten zu müssen.
U.S. CET Corporation
Leonhard W.J. Becker
P.O. Box 8865
34101 Naples, FL (USA)