IRS regulations treat single-owner disregarded entities as separate for employment and excise taxes

IRS regulations treat single-owner disregarded entities as separate for employment and excise taxes The passage outlines technical tax guidance on disregarded entities (SMLLCs, QSubs) without mentioning any influential individuals, organizations, or controversial financial flows. It offers no actionable leads for investigations into misconduct or power structures. Key insights: IRS requires single-owner DREs to use their own EIN for employment tax filing after 1/1/09.; Similar provisions apply to excise taxes for periods beginning 1/1/08.; QSubs are treated as corporations for employment and excise tax purposes under Section 1361.