Rental property LLCs in New Jersey

Local rental rules come first

Landlord registration (statewide). Every landlord files a certificate of registration. For a one-unit rental or a non-owner-occupied two-unit building it goes to the municipal clerk, and for a multiple dwelling it goes to the Department of Community Affairs' Bureau of Housing Inspection (N.J.S.A. 46:8-28). DCA's tenant guide puts buildings of three or more units with the Bureau and says owner-occupied two-family homes need not register, and the Bureau says owners of multiple dwellings must recertify every year (DCA Truth in Renting; Bureau of Housing Inspection page). A new owner of a multiple dwelling, even by gift or assignment, must register within 20 days of taking ownership (Bureau instructions). The certificate lists the record owner, a county resident who can accept notices and service if any record owner's address is outside the county, any managing agent, an emergency contact with authority to order repairs, and every holder of a recorded mortgage; if the owner is a corporation it also lists the registered agent and officers (§ 46:8-28). The statute doesn't mention LLCs, so ask the clerk how to list yours. After any change, file an amended certificate within 20 days, with a fee only where ownership changed, so a deed to your LLC means an amendment (§ 46:8-28.2). Give tenants a copy at each new tenancy and within seven days of an amendment (§ 46:8-29).

What happens if you don't register. In an eviction action by a landlord that hasn't complied, "no judgment for possession shall be entered until there has been compliance": the court continues the case up to 90 days and dismisses it if the landlord still hasn't complied (§ 46:8-33). A violation also carries a penalty of up to $500 per offense (§ 46:8-35). The Judiciary asks for the registration statement with every landlord-tenant complaint unless the property is exempt, and it says "Any landlord that is a business entity must be represented by a New Jersey attorney in landlord tenant cases," naming a limited liability company as one (New Jersey Courts landlord/tenant page). Budget for a lawyer if you evict.

Where one- and two-family rentals file. Section 46:8-28.5 says every owner of a tenant-occupied one- or two-family property files with the Bureau of Housing Inspection and pays a fee, with a $200 penalty for ignoring a Commissioner's order to register. DCA's tenant guide and lead-law Q&A describe only the municipal filing for those buildings ("The State does not keep track of these properties"), so ask your clerk and the Bureau which you owe.

Tenant turnover (statewide). Any municipality may require a certificate of inspection or occupancy before each new rental occupancy (§ 40:48-2.12m). For lead, each municipality must see that rental units are inspected "the earlier of every three years or upon tenant turnover," unless the owner holds a valid lead-safe certification, which lasts three years and must go to new tenants and be attached to the lease; units built in 1978 or later and certain others are exempt (§ 52:27D-437.16). A change of occupancy also needs a smoke-alarm certificate in a building for one or two households and a carbon monoxide determination in a building with fewer than three units (§§ 52:27D-198.2, -133.3).

Newark. The rent-control chapter requires annual registration of "all existing and future dwelling units, including short-term rentals," and when an entity owns the unit the registration lists the names, addresses and phone numbers of the entity's members or its designated agent. "No unrented unit shall be rented unless and until the rental unit is registered and a certificate of habitability is issued," and a registration stays effective only while the occupancy and the facts behind the certificate haven't changed, so expect a new certificate with each new tenant. An amended registration is due within 20 days of a change, with a fee where ownership or occupancy changed. Where rent control applies, increases are capped at the CPI change and never more than 4%, and an unregistered landlord gets none (Newark Code ch. 19:2, including § 19:2-9.8, as amended May 20, 2026). Newark's stand-alone rental registration chapter (18:17) was repealed the same day, so older guidance is out of date. Short-term rentals (28 days or fewer) need a Department of Engineering permit and are allowed only where the owner lives on site as a principal residence; if an entity owns the property, at least one principal or member must live there. The fee is $250 a year, the permit expires automatically when the property changes ownership, and fines run up to $2,000 per violation per day (Newark Code ch. 18:14).

Jersey City. The City Clerk's page says a non-owner-occupied dwelling with fewer than three rental units files the Landlord Registration Form with the City Clerk, and one with more than two units mails it to the Bureau of Housing Inspection; the Housing Preservation office, which runs rent control (ch. 260), lists a no-fee registration for non-owner-occupied one- to four-unit properties through its online portal, so ask which applies. Short-term rentals (28 or fewer consecutive days) are limited to owners who are principal residents, "no permit shall be issued except to applicants who are the owner and principal resident," and an entity owner needs at least one principal or member living there (§§ 255-1, 255-2). A whole-unit rental of an owner-occupied unit is capped at 60 nights a year, each extra night a separate violation, and no person or entity may hold more than two permits. An entity must file its certificate of formation and operating agreement with the application. The permit costs $250 to apply and $200 a year to renew, expires automatically when the property changes ownership, and violations draw fines up to $2,000, not less than $100 per violation per day (§§ 255-2(E), (G), 255-3(A)(14), 255-4(A), 255-6(I), (J), 255-7(A)).

Paterson. A certificate of re-rental approval from the Division of Community Improvements is required "immediately prior to allowing a new tenant to take possession," after an inspection of the vacant unit no more than 30 days before move-in. The inspection costs $50 for the first housing space and $20 for each additional one, and a violation is punishable by a fine up to $1,000, up to 90 days in jail or community service, each day a separate offense. A two-family dwelling where the owner occupies one unit is outside the chapter (Paterson Code ch. 175).

Elsewhere in New Jersey. Landlord, inspection and short-term rental rules are set town by town. Ask your municipal clerk and construction office before the first lease.

What the LLC protects, and what it doesn't

New Jersey's LLC Act says an LLC's debts, "whether arising in contract, tort, or otherwise," "do not become the debts, obligations, or other liabilities of a member or manager solely by reason of the member acting as a member or manager acting as a manager" (N.J.S.A. 42:2C-30(a)). Failing to observe formalities "is not a ground for imposing liability on the members or managers" (§ 42:2C-30(b)).

• Guarantees still bind you. A personal guarantee you sign for a lender is your own promise.
• Your own acts are yours. The protection covers liability that comes solely from being a member or manager, and the Act says principles of law and equity supplement it (§ 42:2C-7), so ask a New Jersey attorney about your own negligence and about when a court could reach a member.
• It isn't insurance. The LLC still needs coverage that pays claims and defense costs, and New Jersey requires it (below).

One LLC, or one per property?

Separate LLCs keep one property's judgment away from the others, at $100 to form and a $75 annual report for each LLC, plus a registered agent each. New Jersey has no series-LLC option that I could find: the word "series" doesn't appear in the Revised Uniform Limited Liability Company Act as enacted (P.L. 2012, c. 50, N.J.S.A. 42:2C-1 to -94), and a search of the current statutes' text found no series provision. So separate properties means separate LLCs. More: Should you have a separate LLC for each rental property?. Other states: All rental property LLC guides · Pennsylvania · Ohio · Virginia.

Form it where the property is, or register there

The simplest setup is a New Jersey LLC for New Jersey property. If you already have an LLC from another state, the Act says "ownership in this State of income-producing real property" counts as transacting business (§ 42:2C-59(b)), and a foreign LLC "shall obtain a certificate of authority" before doing business here (§ 42:2C-58). The filing is $100, and the online service asks for a good standing certificate from your home state (Division of Revenue fee schedule; online business formation page). Skipping it doesn't void your leases or leave your members personally liable for that reason alone, but the LLC "may not maintain an action or proceeding in this State" without a certificate, which matters if you ever sue a tenant, and the filing office becomes its agent for service of process (§ 42:2C-65). The foreign LLC also files the annual report, and missing two years can get its certificate revoked (§ 42:2C-26).

What it costs the state

• Certificate of Formation: $100, filed online (Division of Revenue and Enterprise Services fee schedule and Getting Registered page; N.J.S.A. 42:2C-93 as amended by P.L. 2026, c. 24, effective July 1, 2026)
• Annual report: $75, due every year on the last day of the month the LLC was formed, even if no reminder arrives (business.nj.gov; fee schedule)
• Name reservation (optional): $50, holds the name for 120 days (fee schedule; § 42:2C-10)
• Foreign LLC certificate of registration: $100
• Change of registered office or agent: $25
• Reinstatement from the inactive list: $75, plus the current annual report fee and any delinquent ones (fee schedule; § 42:2C-26)
• Expedited service (optional): $25 per filing over the counter, up to $1,000 for one-hour service
• Partnership filing fee: $150 per owner, only for an LLC taxed as a partnership that has New Jersey-source income and more than two owners (Division of Taxation NJ-1065 instructions)
• EIN: free from the IRS

Compare services: LLC services compared.

Forming the LLC, in order

1. Pick a name with "limited liability company," "L.L.C." or "LLC" in it ("Limited" may be "Ltd." and "company" may be "Co.") that is distinguishable on the filing office's records (§ 42:2C-8). Search the Division's business names first; a $50 reservation holds one for 120 days.
2. Name a registered office in New Jersey, which needn't be where you do business, and an agent for service of process who is a New Jersey resident or another person authorized to transact business here (§ 42:2C-14).
3. File the Certificate of Formation online with the Division ($100). It states the name and the initial registered office and agent, and the LLC is formed when the filing office files it and the company has at least one member (§ 42:2C-18).
4. Write an operating agreement; it governs the members' relations with each other and the company (§ 42:2C-11).
5. Get an EIN and open the LLC's bank account. The Division then has LLCs file the tax and employer registration, Form NJ-REG, online after the formation filing.
6. Register each rental with the clerk or Bureau and the town's own programs (above), and register the LLC's insurance certificate with the municipality each year (§ 40A:10A-2).

Forming the LLC doesn't move your deed

Putting your rental in the LLC takes a new deed, recorded with the county recording officer where the land sits: the register of deeds and mortgages in counties that have one, and the county clerk in the others (N.J.S.A. 46:15-5(b)). A recorded document is notice to later purchasers, mortgagees and judgment creditors, and a deed has no effect against a later good-faith buyer or lender whose conveyance is recorded unless the deed is first recorded (§ 46:26A-12).

• The Realty Transfer Fee isn't waived for your own LLC. The State charges the seller a fee when a deed is recorded, figured on the consideration recited in the deed unless an exemption applies (Division of Taxation). A deed for consideration of less than $100 is exempt (§ 46:15-10(a)), but consideration includes "the remaining amount of any prior mortgage to which the transfer is subject" (§ 46:15-5(c)). The Division's regulation gives this very case as its example: an individual who deeds property subject to a mortgage to an LLC he fully owns owes the fee on the remaining mortgage balance (N.J.A.C. 18:16-2.2, Example 4), and its FAQ says "exemption statutes are strictly construed." With no mortgage, the consideration may be under $100, but have your attorney confirm before you claim the exemption.
• The rate. For total consideration of $350,000 or less it is $2.00 per $500 on the first $150,000, $3.35 per $500 from $150,000 to $200,000 and $3.90 per $500 above that. Above $350,000 the rates run from $2.90 up to $6.05 per $500. The Division's own example: consideration of $325,000, no exemption, is a $1,910 fee.
• The "mansion tax." The Division now states it as a graduated percent fee on the seller when consideration exceeds $1,000,000 for Class 2 residential, Class 4A commercial and a few other property classes: 1% up to $2,000,000, 2% up to $2,500,000, 2.5% up to $3,000,000, 3% up to $3,500,000 and 3.5% above that (§ 46:15-7.2). It is not imposed on Class 4C apartments (Form RTF-1EE). Because the base is the same consideration, ask your attorney whether a mortgage balance over $1,000,000 triggers it on a deed to your own LLC.
• File the affidavit. The county won't record a deed unless it states the true consideration or an affidavit does, and a deed claiming an exemption needs an affidavit stating the basis (§ 46:15-6). The Division's Form RTF-1 is the seller's affidavit, and RTF-1EE covers deeds over $1,000,000. The fee is paid to the county recording officer when the deed is offered, on top of county recording fees, and knowingly falsifying the consideration is a crime of the fourth degree (RTF-1 instructions; N.J.A.C. 18:16-7.1).
• Security deposits move with the deed. At delivery of the deed or within five days after, the seller turns over each deposit plus the tenant's share of interest and notifies the tenant by registered or certified mail of the transfer and the new owner's name and address, and the account notice (institution, account type, rate and amount) goes to tenants within 30 days after the transfer (§§ 46:8-19, -20, -21).
• Selling the LLC later. The Controlling Interest Transfer Tax applies only if the real property is Class 4A commercial and worth more than $1,000,000 (Division of Taxation CITT page).

Have a New Jersey attorney prepare the deed and the affidavit. After it records, update leases, rent instructions, deposits, insurance and the landlord registration, and re-apply for any short-term rental permit, which lapses on a change of ownership in Newark and Jersey City.

Check the mortgage before you transfer

Federal law lets a lender enforce a due-on-sale clause, and a transfer to an LLC isn't one of the exceptions for 1–4 unit homes (12 U.S.C. § 1701j-3(d)). Fannie Mae allows a transfer to an LLC the borrower controls for loans it acquired on or after June 1, 2016 (Fannie Mae Servicing Guide D1-4.1-02). Ask your servicer in writing.

Insurance and taxes

Tell your insurer before title moves. New Jersey requires the owner of a rental unit to carry liability insurance of "no less than $500,000 for combined property damage and bodily injury" per accident or occurrence, or $300,000 for a multifamily home of four or fewer units with one unit owner-occupied, and to register the certificate of insurance with the municipality every year. A town may charge a reasonable fee and fine a non-complying owner $500 to $5,000 (N.J.S.A. 40A:10A-1, -2). For federal income tax, a single-member LLC is disregarded unless it elects corporate treatment (IRS).

• State income tax follows the federal choice. The sole member of an LLC is treated as the direct owner of its assets and operations for New Jersey income tax unless it is classified otherwise federally (§ 42:2C-92). The State says single-member LLCs file with their personal taxes and multi-member LLCs file information on their partners' gross income tax (business.nj.gov).
• A partnership LLC with more than two owners pays a filing fee. It is $150 per owner when the LLC has New Jersey-source income, due with Form NJ-1065 on the 15th day of the fourth month after the tax year, along with an installment equal to 50% of the current year's fee (NJ-1065 instructions).
• Short-term rentals can owe sales tax and the occupancy fee. The Division says a rental booked through a "transient space marketplace" (which includes travel agencies), or a unit owned or controlled by a person offering three or more units for rent, owes sales tax (6.625%) and the State Occupancy Fee (5%, or 1% in Newark and Jersey City). A rental booked directly with an owner who offers fewer than three units does not, and a stay of at least 90 consecutive days is not taxed (Division FAQ; TB-81R2; hotel and motel fee page; business.nj.gov for the sales tax rate).

Keeping each LLC in good standing

• File the annual report ($75) by the last day of the month the LLC was formed. It lists the LLC's name and address, its registered agent and its managing members or managers (§ 42:2C-26(a)).
• Miss it two years running and the LLC goes onto an inactive list. It stays an LLC and its members' liability is unaffected, but its name becomes available to others, and a company on the list may carry on only winding-up activities until it reinstates (§§ 42:2C-26(b), 42:2C-53).
• Keep the registered agent and office current ($25 to change).
• Keep every rental registration current: amended landlord certificates within 20 days, the Bureau's yearly recertification for multiple dwellings, Newark's annual registration, and your insurance certificate each year.
• Renew short-term rental permits yearly and the lead-safe certification every three years.

Before you file or transfer a property

• Attorney: the deed, the consideration recital and Realty Transfer Fee affidavit, the security deposit transfer, separate LLCs, eviction counsel
• Servicer: is the transfer allowed?
• Insurance agent: named insured, the $500,000 liability minimum, the municipal certificate
• CPA: partnership filing fee, short-term rental sales tax and occupancy fee, federal treatment
• Municipality: amended landlord registration, certificate of habitability or re-rental approval, short-term rental permit, lead-safe certification
• Calendar: the LLC's formation month for the annual report; registrations, permits and insurance filings

Form it with Corpus

Corpus prepares and files your Certificate of Formation and includes the first year of registered-agent service. The New Jersey page shows the current price. Corpus isn't a law firm: the deed, the Realty Transfer Fee affidavit, the loan, taxes and municipal registrations are separate steps.

Sources

• N.J.S.A. 42:2C-30, liability (Corpus official text): https://corpuslaw.us/code/4b3d5c41-63e3-4d32-8c0a-116497276b71 ; § 42:2C-7, supplemental principles: https://corpuslaw.us/code/a65cca66-ec83-4400-9f4d-1e0ce19f62b2 ; New Jersey Legislature, N.J. Statutes: https://lis.njleg.state.nj.us/nxt/gateway.dll?f=templates&fn=default.htm&vid=Publish:10.1048/Enu ; Revised Uniform LLC Act as enacted, P.L. 2012, c. 50, read 2026-10-24: https://pub.njleg.state.nj.us/Bills/2012/AL12/50_.PDF
• N.J.S.A. 42:2C-8, name (Corpus official text): https://corpuslaw.us/code/9408ab42-01c1-4d7c-8d29-c91134647a61 ; § 42:2C-10, reservation: https://corpuslaw.us/code/3adcb991-9b04-4d76-b886-30d2543452a5 ; § 42:2C-11, operating agreement: https://corpuslaw.us/code/4dc09d64-e54f-425f-b657-981c78a966df ; § 42:2C-14, office and agent: https://corpuslaw.us/code/59c32f83-ccf3-4964-9f07-36d060388e3a ; § 42:2C-18, formation: https://corpuslaw.us/code/47c8ba58-0b7d-4c19-a3ea-b5b823f6efec
• N.J.S.A. 42:2C-26, annual report (Corpus official text): https://corpuslaw.us/code/d7ad8983-79a7-4ab8-906b-bad38feec8f2 ; § 42:2C-53, inactive list: https://corpuslaw.us/code/11ff67e8-b9d0-4a09-b567-7f50ba9e44b2 ; § 42:2C-92, tax classification: https://corpuslaw.us/code/b704a810-04bb-480a-b0a3-a71065be91e6 ; § 42:2C-58, certificate of authority: https://corpuslaw.us/code/dc55dc52-68c5-43e5-a4ab-7858ddc462d5 ; § 42:2C-59, activities: https://corpuslaw.us/code/a7fcb99f-e2a6-4438-865e-437ebdeaa909 ; § 42:2C-65, failure to have a certificate: https://corpuslaw.us/code/e3d18d55-b5ef-42c5-9f47-a4ba32351dc3 ; fees, P.L. 2026, c. 24 (amends § 42:2C-93; New Jersey Legislature, read 2026-10-24): https://pub.njleg.state.nj.us/Bills/2026/PL26/24_.HTM
• N.J.S.A. 46:8-27, landlord defined (Corpus official text): https://corpuslaw.us/code/a9695d96-fd3b-48b7-bd80-d51ed160e369 ; § 46:8-28, certificate of registration: https://corpuslaw.us/code/58c2b9ce-dc6d-4bef-adb8-5d0fcf5f0379 ; § 46:8-28.2, amendment: https://corpuslaw.us/code/3346ad46-1438-4ced-aed3-5560f4a05841 ; § 46:8-28.5, one- and two-family registration: https://corpuslaw.us/code/e93b4efd-6d05-4539-8aeb-da23b5d80fa7 ; § 46:8-29, copy to tenants: https://corpuslaw.us/code/8518ba5e-58a1-429e-8381-28617440517f ; § 46:8-33, action for possession: https://corpuslaw.us/code/2df5a514-ed14-4f34-9768-354d15361f2a ; § 46:8-35, penalty: https://corpuslaw.us/code/3a5f8356-27a9-4c04-8657-aa57d3a830ed
• N.J.S.A. 46:8-19, security deposits (Corpus official text): https://corpuslaw.us/code/3d94d02a-5e88-4cf5-85df-46cc7134637f ; § 46:8-20, conveyance: https://corpuslaw.us/code/6dd11550-62b9-41a4-b064-ac7bc8918cee ; § 46:8-21, liability on transfer: https://corpuslaw.us/code/41d6e585-3e98-4676-91be-9e601d655364
• N.J.S.A. 46:15-5, definitions (Corpus official text): https://corpuslaw.us/code/429f45ed-6405-4f0f-80c1-751f0262d686 ; § 46:15-6, recording requirements: https://corpuslaw.us/code/683183af-96c7-4759-b272-f188dcbc345f ; § 46:15-7.2, additional fee over 1,000,000: https://corpuslaw.us/code/5527335e-f273-4b4f-ae8a-fe4109f5ca6e ; § 46:15-10, exemptions: https://corpuslaw.us/code/f796c001-56bd-4ded-8f62-b2683f39b701 ; § 46:26A-12, effect of recording: https://corpuslaw.us/code/3697b0ec-9455-4cd9-b65c-ec5dfc98343a
• N.J.S.A. 40A:10A-1, liability insurance (Corpus official text): https://corpuslaw.us/code/55d34dd9-5603-4b73-b857-a153901ff62b ; § 40A:10A-2, annual registration: https://corpuslaw.us/code/8ae9eb09-c0b8-4dd3-ad74-49e567e49565 ; P.L. 2022, c. 92 (New Jersey Legislature): https://pub.njleg.state.nj.us/Bills/2022/AL22/92_.HTM
• N.J.S.A. 40:48-2.12m, certificate before new occupancy (Corpus official text): https://corpuslaw.us/code/81d5cb94-9e46-4e88-8edf-91152c84e216 ; § 52:27D-437.16, lead-based paint inspections: https://corpuslaw.us/code/15c17472-fac6-454d-b020-a5d993409dba ; § 52:27D-198.2, smoke alarms: https://corpuslaw.us/code/939481c7-4b15-471c-a029-af04a2b5f62a ; § 52:27D-133.3, carbon monoxide: https://corpuslaw.us/code/7f78bb6e-ee4d-450d-b88b-7adb745e7393
• New Jersey Division of Revenue and Enterprise Services: fee schedule https://www.nj.gov/treasury/revenue/fees.shtml ; Getting Registered https://www.nj.gov/treasury/revenue/gettingregistered.shtml ; online business formation https://www.njportal.com/dor/businessformation/home/welcome ; business.nj.gov taxes and annual report https://business.nj.gov/pages/filings-and-accounting
• New Jersey Division of Taxation: Realty Transfer Fee https://www.nj.gov/treasury/taxation/realty.shtml ; FAQ https://www.nj.gov/treasury/taxation/lpt/rtffaqs.shtml ; Form RTF-1 https://www.nj.gov/treasury/taxation/pdf/other_forms/lpt/rtfexempt.pdf ; Form RTF-1EE https://www.nj.gov/treasury/taxation/pdf/other_forms/lpt/rtf1ee.pdf ; N.J.A.C. 18:16 https://www.nj.gov/treasury/taxation/pdf/lpt/regs/reg1816.pdf ; Controlling Interest Transfer Tax https://www.nj.gov/treasury/taxation/lpt/citt.shtml ; 2025 NJ-1065 instructions https://www.nj.gov/treasury/taxation/pdf/current/part/1065i.pdf ; transient accommodations FAQ https://www.nj.gov/treasury/taxation/transientaccommodationsfaq.shtml ; TB-81R2 https://nj.gov/treasury/taxation/pdf/pubs/tb/tb81r.pdf ; hotel and motel fee information https://www.nj.gov/treasury/taxation/hotelfeeinfo.shtml
• New Jersey Department of Community Affairs: Bureau of Housing Inspection https://www.nj.gov/dca/codes/offices/housinginspection.shtml ; registration instructions https://www.nj.gov/dca/codes/publications/pdf_bhi/bhi_reg_instr.pdf ; Truth in Renting https://www.nj.gov/dca/codes/publications/pdf_lti/t_i_r.pdf ; N.J.A.C. 5:29-1.1 landlord identity form https://www.nj.gov/dca/codes/forms/pdf_lti/landlord_regs.pdf ; lead-law Q&A https://www.nj.gov/dca/codes/publications/pdf_lead/All_Webinar_Questions_Fin.pdf ; New Jersey Courts, landlord/tenant: https://www.njcourts.gov/self-help/landlord-tenant
• Newark Code ch. 19:2: https://ecode360.com/36623772 ; ch. 18:14: https://ecode360.com/36690277 ; ch. 18:17 (repealed): https://ecode360.com/42427431 ; Paterson Code ch. 175: https://ecode360.com/8550687
• Jersey City Code ch. 255: https://library.municode.com/nj/jersey_city/codes/code_of_ordinances?nodeId=CH255SHRMRE ; City Clerk landlord registration https://www.jerseycitynj.gov/cityhall/clerk/landlordregistration ; Landlord/Tenant Relations https://www.jerseycitynj.gov/cityhall/HousingAndDevelopment/housingpreservation/landlordtenantrelations
• 12 U.S.C. § 1701j-3 (Corpus official text): https://corpuslaw.us/code/2fc8c7eb-0b53-4b5a-821a-477c5d2baf63
• Fannie Mae Servicing Guide D1-4.1-02: https://servicing-guide.fanniemae.com/svc/d1-4.1-02/allowable-exemptions-due-type-transfer
• IRS single-member LLCs: https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies ; get an EIN: https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number