For federal income tax purposes, a domestic single-member LLC is generally disregarded unless it elects corporate treatment. Business activity may therefore appear on the owner’s return.

Disregarded does not mean invisible for every tax purpose. Employment taxes, certain excise taxes, and state obligations can still require separate treatment. Keep the business’s records distinct from personal spending.

Your next steps

• Review any election already filed.
• Identify the appropriate owner-level reporting.
• Keep entity and tax documents together.

General education, not individualized tax or legal advice. Illustrations use stated assumptions and do not promise a refund or tax saving.