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by JamesSwift 4386 days ago
By default, yes, but you have the option to elect as a corporation.
1 comments

Noting that if you're expecting to lose money on the business initially, I believe you can't write that off on your personal taxes if you're not taxed as a partnership. I think it is common to have an LLC taxed as a partnership initially and switch to being taxed as a corporation (which you can do I think within the first few months of each year) after it becomes profitable.

(IANA Lawyer or Accountant)