The Dental Program (DDS/DMD) at Tufts University School of Dental Medicine admits about 182 students every year, which is 112% more than the average for all Dental Schools.
What Is a Disregarded Entity? A disregarded entity is a single-member LLC (Limited Liability Corporation) that is not viewed as a corporation by the IRS for tax purposes. The business is legally separate and different from the business owner, but is not considered separate from the owner for all federal tax purposes.
Thus, an LLC with multiple owners can either accept its default classification as a partnership, or file Form 8832 to elect to be classified as an association taxable as a corporation. The Form 8832 is also filed to change the LLCâs entity classification.