Sole-Proprietor

A sole proprietor is someone who owns an unincorporated business by himself or herself. However, if you are the sole member of a domestic limited liability company (SMLLC), you are not a sole proprietor if you elect to treat the LLC as a corporation.

If a multi-member LLC is owned by a married couple in a community property state, they generally may choose to file as two separate sole proprietorships, rather than as one two-partner partnership.

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