Can You Make Additional Contribution to a Self-Directed IRA LLC?

March 27th, 2012

The Self Directed IRA Structure has been in use for some 35 years, however, the concept of using an entity owned by an IRA to make an investment was first reviewed by the Tax Court in Swanson V. Commissioner 106 T.C. 76 (1996). In Swanson, the Tax Court , in ruling against the IRS, held [...]

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Is a Single Member Self-Directed IRA LLC Required to File a Federal Income Tax Return?

March 24th, 2011

No – a single member LLC is treated as a disregarded entity for federal income tax purposes and thus no federal income tax return is required to be filed

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