Can I file a form 1065 for a single member llc?

Form 1065 (U.S. Return of Partnership Income) is only for partnerships, that is, entities with two or more owners.

By default, the IRS treats a single-member LLC as a disregarded entity for federal income tax purposes. Because there is only one owner, there is no partnership, so Form 1065 is not permitted.

How a Single-Member LLC Should File

1) If the owner is an individual

• The LLC’s income and expenses are reported on:
  
  • Schedule C (business)
  • Schedule E (rental/royalties), or
  • Schedule F (farm),
• Filed with the owner’s Form 1040

2) If the owner is a corporation or another entity

• The LLC’s activity is reported on the owner’s return, as appropriate

The LLC may still need its own EIN for payroll or excise taxes, but that does not change how income is reported.

When an SMLLC Can File Something Other Than Schedule C

If the SMLLC elects corporate tax treatment

A single-member LLC may elect to be taxed as a corporation by filing Form 8832.

After that election:

• C corporation election → File Form 1120
• S corporation election (Form 8832 + Form 2553) → File Form 1120-S

Even after making a corporate election, the LLC still cannot file Form 1065 because it has only one owner.

What Happens If You File Form 1065 Incorrectly?

If a single-member LLC files Form 1065 without having:

• multiple members or
• a valid partnership status

The IRS may:

• Reject the return
• Treat it as not filed
• Assess late-filing penalties (IRC §6698)
• Require corrected filings

Summary

• No, you cannot file Form 1065 for a single-member LLC
• File Schedule C/E/F with Form 1040 (default)
• File Form 1120 or 1120-S only if a corporate election was made
• There is no scenario where a true SMLLC files Form 1065

Related Questions

• Are husband and wife who jointly own 50% interest in LLC required to file a partnership income tax return?
• How to report the Employee Retention Credit on Form 1120S?
• Tax Deductions for Content Creators and How to Prepare Taxes for Influencers

Source:

Treasury Regulation § 301.7701-3(b)(1) - Entity classification rules

Instructions for Form 1065 - Who Must File

Instructions for Schedule C (Form 1040)

Form 8832 - Entity Classification Election

IRS Publication 334 - Tax Guide for Small Business