Part 3: LLC · QJV · Partnership Formation & Election — 2025 Guide for Small Businesses
A 2025 EA Tax Guide explaining how to choose between LLC, Partnership, and QJV structures. Learn when an LLC is taxed as a partnership, how to make a corporate election with Form 8832, and when married couples can file as a Qualified Joint Venture (QJV) — with real EA insights and official IRS references.