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Person formed a LLC with 2 members in 2009 discovered that it should have only been a single member. There has been no business under the 2 member LLC. Filed with Sec of State to change to single member few months later. Started business end of 2010 so a return needs to be filed. I am guessing that a 1065 will have to be filed for 2010. Also what is the process to change this to single member with the IRS?

Thanks in advance

Posted

Person formed a LLC with 2 members in 2009 discovered that it should have only been a single member. There has been no business under the 2 member LLC. Filed with Sec of State to change to single member few months later. Started business end of 2010 so a return needs to be filed. I am guessing that a 1065 will have to be filed for 2010. Also what is the process to change this to single member with the IRS?

Thanks in advance

I would file Schedule C using a single member documentation from the state.

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