Companies . . . Companies . . . Companies . . .

Liability Liability Liability

Companies Companies Companies

Treasury

 Service

v. 7-2000)

27940D

v

RS
Companies . . . Companies . . . Companies . . .

Liability Liability Liability

Companies Companies Companies

Treasury

 Service

v. 7-2000)

27940D

v

RS
Companies . . . Companies . . . Companies . . .

Liability Liability Liability

Companies Companies Companies

Treasury

 Service

v. 7-2000)

27940D

v

RS
Special rules may apply when your LLC hasan operating loss:

(Corporations)

Publication 1635

(Understanding Your EIN)

Form 8832

(Entity Classification Election)

If either of these situations applies to you,professional advice may be needed.2.

s on earnings.

p Returns

pay

on their share

gs.

e for members

nt of limited

elf-employment

ys them for

tion 6671 and 6672

Notice 99-6, 1999-3.I.R.B 12Internal Revenue Code Section 465Internal Revenue Code Section 469

345

The amount of loss you can deductmay be limited because of your limitedliability for LLC debts.Passive Activity Loss limitation mayrestrict the amount of loss you candeduct.

4

5
Special rules may apply when your LLC hasan operating loss:

(Corporations)

Publication 1635

(Understanding Your EIN)

Form 8832

(Entity Classification Election)

If either of these situations applies to you,professional advice may be needed.2.

s on earnings.

p Returns

pay

on their share

gs.

e for members

nt of limited

elf-employment

ys them for

tion 6671 and 6672

Notice 99-6, 1999-3.I.R.B 12Internal Revenue Code Section 465Internal Revenue Code Section 469

345

The amount of loss you can deductmay be limited because of your limitedliability for LLC debts.Passive Activity Loss limitation mayrestrict the amount of loss you candeduct.

4

5
Special rules may apply when your LLC hasan operating loss:

Publication 542

(Corporations)

Publication 1635

(Understanding Your EIN)

Form 8832

(Entity Classification Election)

affected.

If either of these situations applies to you,professional advice may be needed.2.

to

s on earnings.

p Returns

pay

on their share

gs.

e for members

nt of limited

elf-employment

ys them for

tion 6671 and 6672

Notice 99-6, 1999-3.I.R.B 12Internal Revenue Code Section 465Internal Revenue Code Section 469

345

The amount of loss you can deductmay be limited because of your limitedliability for LLC debts.Passive Activity Loss limitation mayrestrict the amount of loss you candeduct.

4

5
an operating loss:

Publication 1635

(Understanding Your EIN)

Form 8832

(Entity Classification Election)

If either of these situations applies to you,professional advice may be needed.

p Returns

pay

on their share

gs.

e for members

nt of limited

elf-employment

ys them for

tion 6671 and 6672

Notice 99-6, 1999-3.I.R.B 12Internal Revenue Code Section 465Internal Revenue Code Section 469

345

The amount of loss you can deductmay be limited because of your limitedliability for LLC debts.Passive Activity Loss limitation mayrestrict the amount of loss you candeduct.

4

5
Limited Liability Limited Liability

Companies . . . Companies . . . Companies . . .

Liability Liability Liability

Companies Companies Companies

Treasury

 Service

v. 7-2000)

27940D

v

RS