A domestic single-member LLC with the default federal tax classification is usually a disregarded entity. For the 2025 tax year, the owner generally reports the LLC's activity on Form 1040, sometimes with Schedule C.

The filing depends on whether the LLC had expenses, whether it was operating, and whether you elected S corporation or C corporation tax treatment.

At a Glance

Your situation Federal filing generally required? Main form
No income and no business expenses for the entire year No Schedule C Form 1040 only if required for another reason
No income but business expenses while operating Usually yes Form 1040 with Schedule C
No income, but the LLC elected S corporation status Yes Form 1120-S
No income, but the LLC elected C corporation status Yes Form 1120
The LLC had employees or excise-tax obligations Possibly additional filings Employment or excise-tax forms

If Your LLC Had No Income and No Expenses

If the single-member LLC had no income and no expenses for the entire tax year, you generally do not need to file Schedule C for the inactive business. Do not attach a blank Schedule C simply because the LLC exists.

You may still need to file your personal Form 1040 because of wages, investment income, unemployment compensation, tax credits, or other personal tax obligations. An LLC with no income does not automatically remove your personal filing requirement.

Example

You formed an LLC in 2025, conducted no business, received no payments, paid no business expenses, and had no business-related insurance or other payments.

You would generally:

  • Skip a separate federal income tax return for the LLC.
  • Leave Schedule C off your Form 1040.
  • File your personal Form 1040 only if your overall tax situation requires it or filing benefits you.

If Your LLC Had Expenses but No Income

If the LLC had ordinary and necessary business expenses while it was operating or preparing to operate, report the activity on Schedule C, Profit or Loss From Business.

The calculation may look like this:

Business income:       $0
Deductible expenses:  -$X
Net business loss:    -$X

The Schedule C loss generally flows to Form 1040. A business loss can often reduce other income, but tax rules may limit the loss in some situations.

Potential business expenses include:

  • Advertising
  • Business software
  • Bank and payment-processing fees
  • Business insurance
  • Professional fees
  • Office supplies
  • Business-use vehicle expenses
  • Rent for business property
  • Certain business license fees

The expense must be ordinary and necessary for the business. Personal expenses are not deductible on Schedule C. Equipment, furniture, formation costs, and pre-opening expenses may need to be depreciated, capitalized, or treated as startup costs instead of deducted as current expenses.

How to File Schedule C With No Revenue

If the LLC was engaged in an actual business activity and had deductible expenses, you generally:

  1. File Form 1040 or Form 1040-SR.
  2. Attach Schedule C for the LLC's business.
  3. Enter the LLC's business name and address.
  4. Enter $0 for gross receipts if the business received no reportable income.
  5. Enter only supported, deductible expenses.
  6. Calculate the resulting net loss.
  7. Transfer the Schedule C result to the appropriate line on Form 1040.
  8. Keep receipts, invoices, bank statements, mileage records, and other supporting documents.

A Schedule C business generally must operate with a profit motive and with continuity and regularity. A sporadic activity or hobby may not qualify as a business for Schedule C purposes.

Be Careful With Startup Costs

If the LLC had not begun operating, some expenses may be business startup costs rather than current operating expenses.

For a business that began in 2025, the IRS instructions generally allow an election to deduct up to $5,000 of certain startup costs. The deduction phases out when startup costs reach $50,000, and remaining costs are amortized over 180 months.

Do not deduct every legal fee, filing fee, equipment purchase, or pre-launch cost on Schedule C. The treatment depends on the type of expense and when the business began.

Do You Need Schedule SE?

Usually, no.

You generally file Schedule SE, Self-Employment Tax, when your net earnings from self-employment are $400 or more. An LLC with no income and no profit generally does not create self-employment tax for that LLC.

You may still need Schedule SE if you had self-employment income from another business or activity. The $400 threshold applies to your relevant self-employment earnings, not only to the LLC's gross receipts.

What If You Received a 1099?

No business sales does not always mean no reportable income.

You may still need to report:

  • Form 1099-NEC income
  • Form 1099-K payments
  • Business-related insurance proceeds
  • Barter or non-cash business payments
  • Income from selling business property

The IRS states that an inactive business must report business-related payments, including insurance proceeds, on Schedule C.

If a form reports income that you believe is wrong, do not leave it off your return without reviewing the issue. Reconcile the amount and keep records that explain any difference.

What Taxpayer Identification Number Should You Use?

A default single-member LLC that is disregarded for federal income tax purposes generally reports its business activity on the owner's tax return. The owner's SSN or EIN is generally used for federal income tax reporting. A separate LLC EIN may be required for employees, certain excise taxes, or other specific obligations.

Follow the Schedule C instructions when deciding whether to enter an EIN. An EIN obtained for a bank account is not automatically the identification number required for income tax reporting.

If the LLC Elected S Corporation Tax Treatment

If you filed Form 2553 and the IRS accepted the S corporation election, the LLC is no longer treated as a regular disregarded entity for federal income tax filing.

The corporation generally must file Form 1120-S even when it had no income. The filing requirement continues while the S corporation election remains in effect.

For a calendar-year S corporation, the 2025 federal return was generally due March 16, 2026, because March 15 fell on a Sunday. An extension generally required Form 7004.

If the LLC Elected C Corporation Tax Treatment

A domestic corporation generally must file Form 1120 whether or not it had taxable income, unless a filing exception applies. This includes an LLC that elected corporate tax treatment by filing Form 8832.

A C corporation with no income may still need to report formation details, assets, expenses, ownership information, and other items.

Federal Filing Deadlines

For a default single-member LLC reported on the owner's individual return, the LLC activity follows the owner's Form 1040 deadline.

For the 2025 tax year, the federal individual return deadline was April 15, 2026. As of September 20, 2026, that deadline has passed. If you were required to file and have not done so, file as soon as possible. An extension gives you more time to file, but not more time to pay tax.

Do Not Overlook State and Local Requirements

Federal income tax treatment does not remove state or local obligations. Depending on the state and the LLC's activities, you may need to handle:

  • Annual reports
  • Franchise or minimum business taxes
  • State income tax filings
  • Sales tax returns
  • Employer filings
  • Business license renewals
  • Local permits or fees

The requirements vary by state, even when the LLC had no revenue. The IRS advises business owners to check state and local governments for applicable taxes, licenses, and filing requirements.

Bottom Line

Start with the LLC's federal tax classification, then determine whether it had actual business activity and deductible expenses.

  • A default single-member LLC with no income and no expenses generally does not need Schedule C.
  • A default single-member LLC with legitimate business expenses may need Form 1040 with Schedule C.
  • An LLC with no net earnings from that business generally does not need Schedule SE for the LLC.
  • An LLC taxed as an S corporation generally files Form 1120-S, even with no income.
  • An LLC taxed as a C corporation generally files Form 1120, even with no taxable income.
  • State filings, annual reports, franchise taxes, and licenses may still apply.