Single-member LLC owners often face questions about tax obligations, particularly concerning self-employment tax. This article delves deep into the intricacies of how the IRS views LLCs, what constitutes self-employment tax, and the nuances that single-member LLCs should be aware of. It provides insights into whether these individuals must pay self-employment tax, how it aligns with their Schedule C, and offers practical tips to ensure accurate filings. The article aims to help single-member LLC owners navigate their tax responsibilities effectively.