TheLLCWiki · Free for US small business owners

Plain-English IRS tools
and state guides for
small business owners.

Generate IRS letters, navigate LLC formation in any state, and understand your tax obligations — free, private, no account required.

51 State
Guides
7 Free
IRS Tools
0 Data
Stored
0 Account
Required
State Guides

Form your LLC in any state.

Click any state for its step-by-step formation guide and tax overview. All 50 states + DC, free.

Loading map…

Free IRS Tools

File it yourself.
Correctly.

Client-side only · Nothing stored
IRS Letter · No Fee

Business Name
Change Letter

Notify the IRS when your LLC or corporation adopts a new legal name. Fill in the fields, print, sign, and mail — done in 60 seconds.

● Live now Open tool →
Form 2553 · Anchor Tool

S-Corp Election
Generator

File your S-corp election with the IRS. Validates the effective date, explains the late-election window, and includes Rev. Proc. 2013-30 late-relief language.

● Live now Open tool →
Form 8822-B

Business Address
Change

Notify the IRS of a new principal business address or change in responsible party. Required within 60 days of the change.

Coming soon
Form 7004

Business Tax
Extension

File a 6-month extension for your business return (1065, 1120-S, 1120). Automatic approval — no reason required.

Coming soon
Form 4868

Personal Tax
Extension

Extend your personal Form 1040 deadline by 6 months. Extends the filing deadline — not the payment deadline.

Coming soon
Form SS-4

EIN Application
Guide

Step-by-step EIN application — including the fax/mail route for foreign founders without an SSN who can't use the IRS online portal.

Coming soon

Plain-English Guides

Understand before you file.

Rules, definitions, and conditionals — structured like a reference manual, not an advisor. Every guide closes with "confirm with a professional."

S-Corp

Does an S-corp make sense? The real math.

The thresholds, the reasonable-salary catch, the payroll overhead, and how to run the numbers yourself without a CPA telling you what to decide.

Read guide →
S-Corp

How retroactive S-corp elections actually work.

The on-time window (§1362(b)) vs. late-election relief (Rev. Proc. 2013-30) — what backdating really requires from your books and prior filings.

Read guide →
Business Changes

How to change your business name with the IRS.

The exact letter format, where to mail it, what supporting documents are needed, and the state filings that must happen first.

Read guide + open tool →
LLC Formation

Vibe coders, you should probably get an LLC.

AI-assisted code ships fast. Liability doesn't care. Why the $200 and one afternoon to form an LLC is the cheapest insurance policy a vibe coder can buy.

Read guide →
Sales Tax

Economic nexus by state: when does your business owe sales tax?

After Wayfair, any state can require you to collect sales tax once you cross their threshold — no physical presence required. Full state-by-state reference table for all 50 states and DC.

Read guide →
LLC Formation

Should a freelancer form an LLC?

The moment you invoiced your first client, you started a business. Here's what an LLC actually changes — liability protection, tax flexibility, the bank account rule, and when it's not worth it yet.

Read guide →
S-Corp

S-corp salary explained: the two-bucket split and the quarterly tax hack.

Only your W-2 salary gets hit by the 15.3% FICA tax — distributions don't. Plus the W-2 withholding trick that can replace four quarterly estimated payments with one year-end paycheck.

Read guide →
Tax Planning

Tax extensions & penalty protection: what Form 4868 actually does.

Filing an extension protects you from the 5%/month failure-to-file penalty — but not from paying. Safe harbor rules, the W-2 withholding time-machine, and the S-corp year-end payroll trick that eliminates quarterly payments.

Read guide →
Tax Planning

LLC tax deduction guide: business expenses, Schedule C, and the grey areas.

You don't choose between business deductions and the standard deduction — you get both. How Schedule C and Form 1040 stack, what actually qualifies under IRC §162, and where meals, travel, makeup, home office, and clothing really land.

Read guide →
S-Corp & Partnership

Pass-through entity tax (PTET): how S-corp & LLC owners beat the $10K SALT cap.

PTET converts your state income tax bill into a 100% federal business deduction — bypassing the $10,000 SALT cap entirely. The 3-step mechanism, the math ($17,500 in federal savings), which 36+ states allow it, quarterly payment traps, and the 6 mistakes that kill the election.

Read guide →
Human Judgment

Some decisions
need a human.

TheLLCWiki encodes rules, definitions, and conditionals — a reference manual, not an advisor. When a tool routes you to a professional, it's because your specific facts matter in a way no tool can safely handle.

You're deciding whether to elect S-corp status
You're setting your reasonable salary for the first time
You missed a deadline and need penalty abatement
You're forming in a state where you don't live
You have partners and need an operating agreement
You're a foreign founder navigating EIN applications
Find a small business CPA

Get connected with an accountant who knows LLCs, S-corps, and small business tax compliance — in your state.

Professional referrals — coming soon
No advice, only referrals
Verified professionals only
State-matched connections
Free to use