A single-member LLC has one owner. For federal income-tax purposes, it is generally treated as a disregarded entity by default unless it makes an eligible election for different tax treatment.

Swyft Filings offers LLC formation services in all 50 states. Its formation workflow centers on collecting the required company information, checking the proposed name, preparing the state formation document, reviewing the filing, and submitting it to the state. After approval, an LLC may still have post-formation needs such as an EIN, an operating agreement, a business bank account, licenses, and recurring state compliance filings.