In some countries, a company must at least has 2 board members to be registered. What about the US? What type of companies can be registered with only 1 person in the US?

EDIT: My interest is a S-Corp company which I think is a subtype of LLC. But I am not sure if it is possible to register a S-Corp with only one member?

  • There are different types depending on whether you're interested in liability, tax treatment, etc. A sole proprietorship is the simplest but you can also have single-member LLCs and corporations. Voting to close as "needs focus".
    – D Stanley
    Nov 12, 2021 at 17:34

1 Answer 1


a one member sole proprietorship (LLC) Limited Liability Company can be registered in the US. Reference

  • Can I tax one member sole proprietorship (LLC) as a S-Corp?
    – user82352
    Nov 12, 2021 at 19:36
  • @WDR, yes, you can.
    – minou
    Nov 13, 2021 at 13:13
  • (@gaefan) But it's not the default; to 'elect' S-corp status you must file form 2553 by the third month of the tax year it will be effective (which is at least a year before you file the return for that year) unless you can prove reasonable cause for missing the deadline. Nov 14, 2021 at 0:27

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