Quick answer: there is no single federal list of “US LLC types.” When people talk about different types of LLCs, they are often mixing several separate concepts: number of owners, management structure, federal tax classification and state-specific LLC variants.
The same company can be, for example, a single-member, manager-managed Wyoming LLC that is treated as a disregarded entity for federal income tax. Those labels describe different layers of the same entity.
The main US LLC categories you actually need to understand
| Category | Common options | What changes |
|---|---|---|
| Ownership | Single-member / Multi-member | Number of owners and default federal tax classification. |
| Management | Member-managed / Manager-managed | Who controls and binds the LLC. |
| Federal tax | Disregarded / Partnership / C Corporation / S Corporation | How the IRS treats the entity. |
| State status | Domestic / Foreign LLC | Where it was formed and where it is registered to do business. |
| State-specific variants | Series LLC / PLLC / DAO LLC / others | Special structures available only under certain state laws. |
The first mistake international founders make is treating these as mutually exclusive choices. They are not.
1. Single-Member LLC
A Single-Member LLC (SMLLC) has one owner.
For US federal income tax, the IRS treats a domestic single-member LLC as a disregarded entity by default unless it files Form 8832 and elects corporate treatment.
The LLC still exists as a state-law legal entity. “Disregarded” only describes its default federal income-tax treatment.
Who commonly uses one?
- consultants;
- agencies;
- SaaS founders;
- online businesses;
- independent professionals using a company structure;
- non-US founders who want a wholly owned US operating entity.
Where the sole owner is foreign, the LLC can also be a foreign-owned US disregarded entity for specific IRS reporting purposes, including Form 5472 where reportable transactions exist.
That is not a different legal LLC type. It is a tax/reporting description.
2. Multi-Member LLC
A Multi-Member LLC has two or more owners.
By default, a domestic LLC with at least two members is classified as a partnership for US federal income tax unless it elects corporate classification.
For international founders, the Operating Agreement becomes particularly important because it should clearly address:
- ownership percentages;
- capital contributions;
- profit distributions;
- voting;
- management powers;
- admission and exit of members;
- transfers;
- dispute resolution.
Adding a second member purely to create a different tax result can add partnership reporting, withholding and governance complexity.
3. Member-Managed LLC
In a member-managed LLC, the owners themselves participate in managing the business.
This is common for smaller owner-operated companies.
The exact rules depend on the state and the Operating Agreement.
Delaware, for example, provides that management is vested in the members by default unless the LLC agreement gives management authority to one or more managers.
4. Manager-Managed LLC
In a manager-managed LLC, the members appoint one or more managers to run the company.
This can make sense where:
- some members are passive investors;
- several owners want centralised decision-making;
- an operating executive should have defined authority;
- ownership and management need to be separated.
Member-managed vs manager-managed is a governance question, not a federal tax classification.
A manager-managed LLC can still be disregarded, a partnership or a corporation for federal tax purposes.
5. Disregarded Entity
A disregarded entity is not a separate state-law LLC form.
It is the default federal income-tax treatment of a domestic single-member LLC that has not elected corporate classification.
The LLC remains a separate legal entity under state law and can still be treated separately for employment taxes and certain excise taxes.
For a foreign owner, disregarded status can be useful in the right structure but can also trigger specific information reporting.
6. LLC Taxed as a Partnership
A domestic LLC with two or more members is a partnership by default for federal income-tax purposes.
In broad terms:
- the entity files Form 1065;
- tax items are allocated to the members;
- each member has its own tax consequences;
- foreign members can introduce withholding and international reporting issues.
A multi-member LLC with international owners can therefore be substantially more complex than a single-member structure.
7. LLC Taxed as a C Corporation
An eligible LLC can file Form 8832 and elect to be classified as a corporation.
If treated as a C Corporation:
- the LLC becomes a separate federal corporate taxpayer;
- it generally files Form 1120;
- distributions can create a shareholder-level tax layer;
- the tax logic is very different from a disregarded entity or partnership.
The entity remains an LLC under state law. Only its federal tax classification changes.
8. LLC Taxed as an S Corporation
An eligible LLC can in some circumstances elect S Corporation treatment, typically using Form 2553 once the relevant classification requirements are satisfied.
For international founders, however, there is a crucial limitation:
S Corporations cannot have nonresident alien shareholders.
This means much of the popular “LLC taxed as S Corp” content aimed at US residents is not applicable to a non-US founder who is a nonresident alien.
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SIMULATE MY TAX POSITION9. Domestic LLC vs Foreign LLC
This terminology causes major confusion.
At state level, a domestic LLC is an LLC formed in that state.
A foreign LLC is an LLC formed elsewhere that registers to do business in that state.
The SBA explains that the formation state considers the company domestic; other states consider it foreign when it qualifies there.
Example
You form an LLC in Wyoming and later create sufficient business activity in Colorado.
It is domestic in Wyoming and may need to register as a foreign LLC in Colorado.
“Foreign LLC” does not necessarily mean foreign-owned.
That is different from tax terms such as foreign-owned US disregarded entity.
10. Series LLC
A Series LLC is a special state-law structure available only in certain jurisdictions.
It can allow separate internal series to be associated with different assets, members or business activities, with liability segregation where the relevant state requirements are satisfied.
Wyoming currently provides specific Series LLC formation documents. Delaware also has statutory provisions for series within its LLC framework.
Typical uses
- multiple real-estate assets;
- separate investment projects;
- different business units;
- segregated asset pools.
Is a Series LLC always better than multiple LLCs?
No.
Potential complications include:
- federal tax treatment;
- EIN and filing questions;
- banking;
- accounting;
- recognition across states;
- international tax classification.
The IRS has issued specific proposed guidance on the federal treatment of series structures, which illustrates that they are not simply ordinary LLCs with extra folders.
For an international founder prioritising simplicity, a Series LLC should be compared carefully with using separate entities.
11. PLLC: Professional Limited Liability Company
Some states offer a Professional Limited Liability Company (PLLC) for licensed professionals.
New York, for example, allows one or more licensed professionals to form a professional service LLC for authorised professional services.
This can apply, depending on state law, to professions such as:
- physicians;
- attorneys;
- architects;
- engineers;
- accountants;
- other licensed professions.
Ownership, licensing and naming rules vary significantly by state.
12. DAO LLC and other state-specific structures
US state law also allows niche LLC variants.
Wyoming, for example, provides dedicated formation documents for Decentralized Autonomous Organization (DAO) LLCs.
Depending on the state, other specialised forms can include:
- public benefit LLCs;
- low-profit LLCs (L3Cs);
- close LLCs;
- other statutory variants.
These are not part of one national federal LLC menu. They are state-specific structures.
“Anonymous LLC” is not a separate federal LLC type
The phrase “anonymous LLC” is mostly marketing shorthand for states where less member information may appear on the public formation record.
It is not a federal tax classification or a distinct entity type.
Less public disclosure does not mean anonymity from:
- banks;
- fintechs;
- the IRS;
- registered agents;
- KYC/AML providers;
- the owner’s home-country tax authorities.
And even though US-created companies are exempt from FinCEN BOI reporting under the 2026 final rule, private beneficial-owner identification still exists across the financial system.
Which LLC structure tends to fit an international founder?
| Founder profile | Structure to analyse | Main issue |
|---|---|---|
| Solo founder providing international services | Single-member LLC | Income sourcing + home-country tax. |
| Two or more founders | Multi-member LLC | Partnership reporting + Operating Agreement. |
| Passive investors plus operator | Manager-managed LLC | Governance and authority. |
| Multiple assets/projects | Separate LLCs vs Series LLC | Liability segregation vs complexity. |
| Licensed US professional | PLLC if required/allowed | Professional licensing. |
| Nonresident alien reading about S Corps | Do not assume eligibility | Nonresident aliens cannot be S Corp shareholders. |
| Startup seeking institutional VC | Compare LLC vs Delaware C Corp | Equity financing. |
The LLC decision is really five decisions
For an international owner, choosing the “type of LLC” means deciding:
- who owns it;
- who manages it;
- which state forms it;
- how the IRS classifies it;
- how the owner’s country of residence treats it.
A structure that looks simple in the US can become inefficient once home-country tax rules are applied.
At N30 Global, we do not recommend the cheapest or most fashionable LLC configuration. We first map the founder’s tax residence, ownership, business model, banking and future plans, then choose the legal and tax configuration.
For broader company planning, see our International Company Structuring service.
Frequently asked questions
How many types of LLC are there in the US?
There is no single federal list. LLCs can be described by ownership, management, tax classification and state-specific features.
Single-member vs multi-member LLC: what is the difference?
A single-member LLC has one owner and is disregarded by default for federal income tax. A multi-member LLC has two or more owners and is a partnership by default unless corporate treatment is elected.
Member-managed vs manager-managed: what is the difference?
Member-managed means the owners manage the company; manager-managed means designated managers run it. This is a governance distinction, not a tax classification.
Is a disregarded entity a separate LLC type?
No. It is a federal tax classification applied by default to a domestic single-member LLC that has not elected corporate treatment.
Can an LLC be taxed as a C Corporation?
Yes. An eligible LLC can elect corporate classification using Form 8832.
Can a non-US founder use an S Corporation election?
A nonresident alien cannot be an S Corporation shareholder, so the common LLC/S Corp strategy is not available to that owner.
What is a Series LLC?
It is a state-specific structure that can create internal series associated with different assets or activities and potentially segregated liabilities.
What is a PLLC?
A Professional Limited Liability Company is a state-specific LLC form for certain licensed professions.
Does “foreign LLC” mean foreign-owned?
No. At state level, foreign usually means the LLC was formed outside that state and registered there to do business.
Official sources
- IRS — LLC ownership and federal classifications.
- IRS — Single-Member LLC.
- IRS — LLC filing as corporation or partnership.
- IRS — S Corporation eligibility.
- SBA — domestic/foreign qualification.
- Delaware LLC Act — member and manager management.
- Wyoming Secretary of State — Series LLC.
- New York Department of State — LLC and PLLC.
