2.01.1 Business Entities (1)

Question
A domestic limited liability company with at least two members that does not file Form 8832, Entity Classification Election, is classified as

A. An entity disregarded as an entity separate from its owners by applying the rule in regulations section 301.7701-3.

B. A partnership.

C. A corporation

D. A non-entity that requires members to report the income and related expenses on Form 1040.

The correct answer is [B. A partnership.]
LLCはForm 8832を提出することによりCorporationも選択可。提出しない場合、2人以上ならPartnership、1人なら個人事業主（Solo Proprietorship）として課税される。