No! Here’s why.
The single-member LLC is
a proprietorship for federal income tax purposes and
a corporation for federal employment taxes (FICA, Medicare, and federal unemployment).
For income taxes, the IRS treats the single-member limited liability company (LLC) as a disregarded entity. Therefore, the single-member LLC files its federal income tax return as a proprietorship on Schedule C of IRS Form 1040.
Unlike the income tax, for federal employment tax purposes, the IRS does not grant disregarded-entity status to the single-member ... Log in to view full article.