Business and LLC - United States

    LLC Tax Calculator (Default Federal Treatment)

    Estimate federal tax for a single-member LLC taxed as a disregarded entity (Schedule C + Schedule SE baseline).

    Tax year: 2026Last updated: May 23, 2026Schedule C default treatmentSchedule SE appliedOptional state fee layer
    Inputs

    Configure your scenario

    Enter LLC profit, other income, and optional state fee for a federal estimate.

    LLC profit

    $140,000

    Total federal tax

    $39,742

    After tax + fees

    $100,258

    Breakdown

    Detailed estimate

    SE tax
    $19,781
    Federal income tax
    $19,960
    Total federal tax
    $39,742
    Optional state LLC fee
    $0
    All-in estimate (federal + fee)
    $39,742
    FAQ

    LLC tax - quick answers

    Why does this use self-employment tax?+

    A default single-member LLC is generally disregarded for federal income tax and reported like a sole proprietorship.

    Does this cover S-corp election?+

    No. Use the S-corp calculator when modeling payroll/distribution treatment after an S election.

    Sources & Act Reference

    LLC baseline model references

    Default entity treatment

    Single-member LLCs are generally taxed as sole proprietorships unless another election is made.

    Estimated-tax method

    Quarterly estimated payments may apply when withholding does not cover annual liability.

    Rule Trace

    Applied rule and official references

    Applied rule: default single-member LLC -> Schedule C profit + Schedule SE + federal income tax

    Compliance checklist

    Confirm entity election, deductible expenses, state franchise taxes, and QBI implications with your tax advisor.

    Smart Insight

    Estimated total federal LLC tax is $39,742 (before optional state fee).