My single-member LLC is disregarded — so who is the employer when it hires, me or the LLC?
I'm a nonresident in Portugal and my Wyoming single-member LLC is about to hire its first US-based support employee. Here's what confuses me: every accountant I've talked to says the LLC is 'disregarded' — it doesn't exist separately from me for tax purposes. So when payroll starts, whose name and tax ID go on the employment tax forms? Mine, with my foreign address? The LLC already has an EIN that I use for the Form 5472 filing every year. Do I need to get a second EIN, or register myself personally as an employer?
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