{"id":54,"date":"2026-02-06T09:00:00","date_gmt":"2026-02-06T09:00:00","guid":{"rendered":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/2026\/02\/06\/llc-tax-basics\/"},"modified":"2026-02-06T09:00:00","modified_gmt":"2026-02-06T09:00:00","slug":"llc-tax-basics","status":"publish","type":"post","link":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/llc-tax-basics\/","title":{"rendered":"How an LLC is taxed \u2014 and when to change it"},"content":{"rendered":"<p class=\"anps-lead\">An LLC is a legal wrapper with flexible tax treatment. What the default is, and when an election makes sense.<\/p>\n<h2>The default treatment<\/h2>\n<p>A single-member LLC is taxed like a sole proprietorship; a multi-member LLC like a partnership.<\/p>\n<h2>When to elect S corp status<\/h2>\n<p>Once profit is consistently high enough, an S corp election can reduce self-employment tax.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>An LLC is a legal wrapper with flexible tax treatment. What the default is, and when an election makes sense. <\/p>\n","protected":false},"author":1,"featured_media":55,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-54","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-structure"],"_links":{"self":[{"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/posts\/54","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/comments?post=54"}],"version-history":[{"count":0,"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/posts\/54\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/media\/55"}],"wp:attachment":[{"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/media?parent=54"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/categories?post=54"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/preview.accounting.anpsthemes.com\/demo12e\/wp-json\/wp\/v2\/tags?post=54"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}