Partnership LLC created 2023 but no income. Partnership dissolved on 01/01/2024 but forgot to file for new EIN. A 1099-MISC attached to partnership EIN. How to fix?

If you have not filed your final partnership return, include the income and distribute with the k-1 forms.

If you already filed your final partnership return, you have two options:

• file another and include the income or
• create 1099's for each partner from the partnership, see General Instructions for Certain Information Returns

See Closing a business