All glossary terms
Glossary term
Disregarded Entity
An entity treated as not separate from its owner for certain federal income tax purposes.
Related terms
1
Jurisdictions
us
Definition
In U.S. federal tax practice, a disregarded entity is commonly a single-member LLC that has not elected corporate status. Its activities are generally treated as the owner's activities for income tax purposes, although separate treatment can still apply for some employment and excise tax rules.
Examples
- A single-member LLC owned by an individual is generally disregarded unless it files Form 8832 to elect corporate treatment.
- A foreign-owned U.S. disregarded entity may still have Form 5472 information return obligations.
Related terms
Translations
ESentidad ignorada
ZH被忽略实体
Citations
Treas. Reg. · 301.7701-3
Primary sources
- IRS: Single member limited liability companiesVerified 2026-05-01
- Instructions for Form SS-4 (12/2025)Verified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.