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posted Oct 14, 2023 2:00:33 PM

Single Member LLC in CA

I started a single member LLC in california in 2022. I got an EIN from the IRS but didn't elect it as an S or C corp. It has been inactive with no income in 2022 and 2023. I filed my tax return in 2022 and didn't include the LLC since it was inactive. do i need to amend my california or federal tax returns?

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2 Replies
Level 15
Oct 14, 2023 2:24:22 PM

A single member LLC is a disregarded entity so you only file a Schedule C if you are reporting income and expenses for your business.  If you have no income and expenses for the business there is no need to file a Schedule C for a federal return and nothing to report on the state return.

Level 15
Oct 14, 2023 2:24:47 PM

Single-member LLCs are disregarded for federal income tax purposes so you do not need to amend your federal return (1040).

 

You may need to file Form 568 for CA, however.