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LLC guides

Plain-English explainers to help you understand, start, and maintain your LLC — no legal jargon.

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What Is an LLC? A Beginner’s Guide

A plain-English explanation of what an LLC is, how it protects your personal assets, how it’s taxed, and exactly when it makes sense to form one.

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LLC glossary

Short, plain-English definitions of the terms that come up most often when you form and run an LLC — from articles of organization to Form 5472.

Administrative Dissolution and Reinstatement

What happens when a state shuts down your LLC for missed filings, what you lose, and how reinstatement works.

Articles of Organization

The one document that legally creates your LLC — what goes in it, what it costs, and how it differs from an operating agreement.

BOI Report

Beneficial ownership reporting under the Corporate Transparency Act — what it is, who it now applies to, and why the rules changed.

Capital Contribution in an LLC

How money and property go into an LLC, why capital accounts matter, and how contributions differ from loans.

Certificate of Good Standing

The state’s proof that your LLC is compliant and active — who asks for it, how to get one, and what to do if you cannot.

Charging Order Protection

How charging orders shield LLC assets from a member’s personal creditors, and why the protection is weaker for single-member LLCs.

DBA

What a DBA is, when your LLC needs one, and why registering a trade name is not the same as forming a business.

Disregarded Entity

Why the IRS ignores your single-member LLC for income tax — and the four important places where it does not.

Foreign LLC

Why “foreign” means out-of-state, when you must register in a second state, and what happens if you skip it.

Form 5472

The annual IRS filing foreign-owned single-member LLCs must make even with zero income — and the $25,000 penalty for missing it.

Franchise Tax

The annual state fee for the privilege of existing as an LLC — how it is calculated, which states charge it, and how to plan for it.

ITIN

The IRS tax ID for people who cannot get a Social Security number — who needs one, how to apply, and what it does not do.

Member-Managed vs. Manager-Managed LLC

What the two LLC management structures mean, who can bind the company in each, and how to pick the right one.

Pass-Through Taxation

Why LLC profits skip corporate tax and land on your personal return — including the part that catches new owners off guard.

Piercing the Corporate Veil

How courts strip away LLC liability protection, the specific behaviors that trigger it, and how to keep your shield intact.

S-Corp Election

How electing S-Corp status changes the way your LLC is taxed, what a reasonable salary means, and when the savings justify the overhead.

Self-Employment Tax for LLC Owners

The 15.3% that surprises new LLC owners — what it covers, what it applies to, and the legitimate ways to reduce it.

Series LLC

How a series LLC creates separate liability cells under one umbrella, which states allow it, and when it is worth the complexity.

Service of Process

The legal delivery of lawsuits and official notices to your LLC — why it exists, and what a missed delivery costs you.

Single-Member vs. Multi-Member LLC

How the number of owners changes your LLC’s taxes, paperwork, and liability protection — and what to watch for in each.