When I initially filed for my LLC it was a multimember and the IRS said to file form 1065 , It was then converted to a single member LLC before any business

[coralseafishandp]

When I initially filed for my LLC it was a multimember and the IRS said to file form 1065 ,  It was then converted to a single member LLC before any business was conducted. Can I file using schedule C on my personal return or will the IRS require me to change the classification first?

[ValerieE · Accepted solution]

If the IRS records show your LLC is a multimember LLC they will be expecting a Form 1065 for the LLC's EIN.  You are correct, though, that a single member LLC is filed as a Schedule C on your personal return.  It would be best to do the reclassification first.

If you have not changed the classification with the IRS at this point you can file as a single member LLC, but you will likely receive a notice from the IRS for not filing the Form 1065.  You can respond to this notice with proof of your reclassification as a single member LLC and a statement that no business was conducted while you were classified as a multimember LLC.  The IRS will then make the final determination of whether or not they will still require a Form 1065 be filed.