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Is a single-member LLC disregarded for all purposes?

Incorporation & entity structure

No. It is disregarded for federal income tax, so its activity flows to the owner's return. It is still a separate entity for liability, for employment tax, and for excise tax.

Foreign-owned single-member LLCs are also treated as corporations for the Form 5472 reporting requirement specifically.

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What is a Disregarded Entity?
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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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