| A single member LLC (SMLLC) can be either a corporation or a single member “disregarded entity”. To be treated as a corporation, an LLC has to file Form 8832, Entity Classification Election and elect to be taxed as a corporation.
Thereafter, it can elect to be taxed as an S corp by filing Form 2553.
Again, to be treated by federal law as a corporation, the SMLLC has to file Form 8832 and elect to be classified as a corporation.
Also, it is worth noting that "an SMLLC that does not elect to be a corporation will be classified by the existing federal guidance as a Disregarded Entity which is taxed as a sole proprietor for income taxes."
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