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.
An LLC is an entity created under state law for federal tax purposes, and can be treated as a sole proprietorship, a partnership or a corporation. An S-corporation is an entity that passes corporate income, losses, credit and deductions to its individual shareholders for federal tax purposes.e-Classification. Use IRS Form 8832 to instruct the IRS on how to classify your business entity. As an LLC, your election can be any one of the three types recognized by the IRS for this type of entity. If you have already classified your LLC to be taxed as a corporation, you do not need to refile Form 8832.