Nolo’s Guide to Single-Member LLCs

Nolo’s Guide to Single-Member LLCs

How to Form & Run Your Single-Member Limited Liability Company

David M. Steingold


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Learn all you need to know about SMLLCs

Single-member LLCs are the business entity of choice for small businesses with one owner. With an SMLLC, you get personal liability protection, pass-through taxation, and flexibility of management.

Nolo’s Guide to Single-Member LLCs has all the essential information you need to decide whether an SMLLC is the right choice for your business. It explains:

  • how to form an SMLLC and why it can be a good business entity choice
  • the attractive features of an SMLLC, such as pass-through taxation, personal liability protection, and flexibility of management
  • how to choose the proper tax treatment for your SMLLC
  • the tasks involved in running your SMLLC, like paying taxes, filing annual reports, and keeping proper records.

This edition explains the Tax Cuts and Jobs Act, most importantly the 20% pass-through deduction available to SMLLC owners.

David M. Steingold is a Nolo author and a Michigan attorney. His practice covers multiple areas, including business law.


David M. Steingold:
David M. Steingold is a private attorney currently based in Michigan. His practice covers multiple areas including business law. He has been an author for Nolo since 2012.