Yes a singlemember LLC may elect to be taxed as a corporaiton by filing Form8832. Quoting the last sentence of the first paragraph on the IRS page at SingleMember Limited Liability Companies And an LLC with only one member is treated as an entity disregarded asseparate from its owner for income tax purposes but as a separate entity forpurposes of employment tax and certain excise taxes unless it files Form8832 and affirmatively elects to be treated as a corporation.This answer is not a substitute for professional legal advice....