An LLC is a business structure established under state law. Its federal income-tax classification depends on ownership and elections; the letters in its name do not identify the return it should file. IRS LLC guidance
Bring the ownership facts
Prepare the formation documents, ownership details and records of any tax elections. Identify changes during the year rather than assuming the prior return tells the complete current story.
Keep formation and tax treatment distinct
A state formation filing and a federal tax election serve different purposes. Confirm both before creating a return or choosing a formation service.
Discuss the reporting scope
Business activity, owner circumstances and jurisdictions can affect the work needed. Use the initial conversation to identify what should be reviewed, then agree the assignment.