By default, LLC will not be considered as a tax payer by IRS. To put it simply, LLC itself will not participate in tax payment as a company when filing tax returns, but will be directly included in the personal income tax of the boss of the enterprise company for tax returns. In other words, the company's income is directly included in personal income, and tax returns are made according to personal income. However, it should be noted that the number of founders of LLC will affect the way they file tax returns. When the company has only one founder, the company uses Form 1040 Schedule C for tax returns. When there are two founders, the company will file tax returns in the way of Partnership.