The IRS publishes a handful of free reference documents that govern how a US LLC is taxed, what records it keeps, which expenses it deducts, and how non-resident owners file. This Anonymousllc.co guide maps each publication to the LLC decision it answers - Publication 3402 for entity classification, Publication 583 for recordkeeping, Publication 535 for deductions, Publication 519 for foreign owners, and the Form 5472 instructions for foreign-owned single-member LLCs. Every publication is linked to its primary source at irs.gov.
Five IRS publications cover the vast majority of LLC tax questions: Publication 3402 (Taxation of LLCs), Publication 583 (Starting a Business and Keeping Records), Publication 535 (Business Expenses), Publication 505 (Tax Withholding and Estimated Tax), and Publication 519 (US Tax Guide for Aliens). Each is a plain-language explanation of the underlying Internal Revenue Code and Treasury regulations. Publications are not law - the Code and regulations are - but they are the IRS's own interpretation and the fastest way to confirm how a rule applies to your LLC. Anonymousllc.co links the exact publication behind every tax statement on this site. Beyond the core five, foreign-owned single-member LLCs rely on the Form 5472 and Form 1120 instructions, and employer LLCs use Publication 15 (Circular E). A single-member holding LLC with no employees needs only Publication 3402 and Publication 583.
Publication 3402 states the default rule: a single-member LLC is a disregarded entity taxed on the owner's return, and a multi-member LLC is taxed as a partnership - unless the LLC elects corporate treatment on Form 8832 or S-corp treatment on Form 2553. A disregarded single-member LLC files nothing separately when US-owned; its income and expenses flow onto the owner's Schedule C (Form 1040) or Schedule E for rentals. A multi-member LLC files an information return, Form 1065, and issues each member a Schedule K-1. The entity itself is not a tax classification - the LLC is a state-law construct, and Publication 3402 explains how the federal check-the-box regulations map that construct to a filing category. Anonymousllc.co's tax and compliance lead Alif Al Razi confirms the right classification for each client at intake before any election is filed.
Publication 583, Starting a Business and Keeping Records, is the IRS reference for what an LLC must retain and for how long. It sets the baseline: keep records that support income, deductions, and credits until the period of limitations for the return runs out. The standard limitations period is 3 years from the later of the filing date or the due date. A substantial understatement of income extends it to 6 years, and there is no limit where a return is fraudulent or never filed. Anonymousllc.co advises a flat 7-year retention rule so no LLC is caught short. Publication 583 also lists the account books a new business sets up - a business checkbook, a chart of accounts, and supporting documents such as invoices and receipts. This maps directly to the bookkeeping workflow every Anonymousllc.co client receives after formation.
Publication 535, Business Expenses, defines the ordinary-and-necessary standard that lets an LLC deduct a cost. An expense is deductible when it is common and accepted in your trade and helpful and appropriate for the business. It walks through the major categories an LLC deducts: business use of a home, car and travel expenses, insurance, interest, rent, and startup costs. Startup costs are relevant to every new LLC - up to $5,000 of organizational and startup expenses are deductible in the first year, with the remainder amortized over 180 months. Travel, meals, and vehicle expenses have their own detailed publication, Publication 463. Together, Publication 535 and Publication 463 tell an LLC owner which line of the return each cost belongs on. Anonymousllc.co's chart-of-accounts template mirrors these categories so client books line up with the return.
Publication 519, US Tax Guide for Aliens, is the reference for a non-resident who owns a US LLC. It defines resident and non-resident alien status, explains the substantial-presence test, and sets out which US-source income is taxable. A non-resident who owns a US LLC with no US trade or business and no US-source income has no US income tax to pay on foreign-earned profits, but the LLC still carries filing obligations. Publication 519 works alongside the Form 5472 rules for foreign-owned disregarded entities. Non-residents obtain an EIN by faxing Form SS-4 - no SSN required - and an ITIN by filing Form W-7 where a personal US tax matter demands one. Anonymousllc.co runs the EIN by fax at $99 and the ITIN at $299, and Alif Al Razi maps each non-resident's facts against Publication 519 before filing.
A foreign-owned single-member US LLC files Form 5472 attached to a proforma Form 1120, and the Form 5472 instructions are the controlling reference. This applies even when the disregarded LLC owes no US income tax. Form 5472 reports reportable transactions between the LLC and its foreign owner - capital contributions, distributions, loans, and payments. The filing deadline is April 15, extendable to October 15 with Form 7004. The penalty for a missed or incomplete Form 5472 starts at $25,000, which makes this the single highest-stakes filing for a non-resident LLC owner. Anonymousllc.co does not prepare Form 5472 directly, but Alif Al Razi flags the obligation at intake and introduces vetted CPAs from the WhatsApp thread so no client discovers the requirement after the deadline.
Publication 505, Tax Withholding and Estimated Tax, governs the quarterly payments a US LLC owner makes when the business produces net income. An owner who expects to owe $1,000 or more pays estimated tax on Form 1040-ES. The four quarterly deadlines are April 15, June 15, September 15, and January 15 of the following year. Because a disregarded or partnership LLC passes income through to owners, the owners - not the LLC - make these payments. Publication 505 sets the safe-harbor thresholds that avoid an underpayment penalty. An LLC electing S-corp treatment splits income into wages (subject to withholding) and distributions, changing the estimated-tax math. Anonymousllc.co surfaces this at intake for owners weighing an S-corp election, and the underlying calculation lives in Publication 505.
Every IRS publication is free at irs.gov, and each one on this page is linked directly to its PDF in the Authority Sources block below. The IRS updates most publications annually, so download the current-year edition rather than an archived copy. Search by number - "Publication 3402" or "Pub 583" - at irs.gov/forms-instructions, or use the direct irs.gov/pub/irs-pdf links this page provides. The IRS also offers a free Tax Calendar and an online account portal for LLC owners tracking deadlines. Anonymousllc.co cites the primary IRS source on every tax page so clients verify the rule themselves rather than take our word for it. No publication here is behind a paywall or a login.
Anonymousllc.co maps each client's LLC to the exact publications that govern it, then handles the filings the publications describe - the EIN under the SS-4 instructions, recordkeeping under Publication 583, and classification under Publication 3402. Every formation includes the EIN ($99 value, bundled into the $397 all-in Anonymous LLC), delivered same business day for US residents and by fax in 4-6 weeks for non-residents. The EIN is the number every IRS publication and form keys to. Alif Al Razi, the tax and compliance lead, reviews the classification and non-resident filing map for each client. The most expensive publication-related errors are missing the Form 5472 deadline, naming the wrong responsible party on the SS-4, conflating an EIN with an ITIN, and ignoring the 3-to-7-year recordkeeping window in Publication 583. The Anonymousllc.co WhatsApp checklist covers each one during onboarding.
Government, regulator, and primary-source documents underpinning this page.
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