A PLLC is a professional limited liability company. A PLLC is formed and functions in the same way as a general limited liability company (LLC.) The members of the PLLC are members of a specific profession which requires a license (CPA, attorney, chiropractor, architect). PLLC's are set up in specific states and the state's laws regulate the PLLC. State law designates which professions can form an LLC and restricts the membership of the PLLC to members of that profession. California law does not allow an LLC to be formed to provide professional services.
How PLLC's pay Income Taxes
PLLC's pay income taxes in the same way as LLC's, depending on the number of members. A PLLC with one member pays taxes as a sole proprietorship; a PLLC with multiple members pays taxes as a partnership. Read more about how LLC's pay income taxes.
Read more about how to form an LLC.