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Glossary

Multi-member LLC

Also known as: MMLLC

entity

A US LLC with two or more members. Default tax treatment is a partnership (Form 1065), not a disregarded entity — which changes the US federal filing picture materially.

Full entry

Why BorderFile routes this to a human

Our standard 5472 service is scoped to single-member LLCs that are disregarded for US tax. A multi-member LLC files a partnership return (Form 1065), issues K-1s, and may still have a 5472 obligation at the entity level — but the 5472 attaches to the 1065, not to a pro-forma 1120, and the overall picture is different.

The eligibility checker routes multi-member LLCs to the expert desk by design.

See also: single-member LLC.

This is not tax advice. See the disclaimer.

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