Transition form Sole Proprietorship to LLC

Some comments:

• You don't provide many facts on the transaction.
• Did you have EIN's for each sole proprietorship?
• Did you get a new EIN for the combined proprietorship?
• Did each proprietorship have assets that you were depreciating or were fully depreciated?
• Do you have employees?
• Do you have activity in other states where you have been filing as a nonresident as a result of either proprietorship?
• A sole proprietorship and single member LLC are handled the same on your tax return.

• I did not have an EIN for either of the sole proprietorships, but I do have one for the new combined LLC.  One of the sole proprietorships was primarily for services provided by me and the other was for sale of goods that were produced by me.  There is some overlap and hence the decision to combine the two.  They were both reported on Schedule C previously
• I do have assets that were depreciating in both of the sole proprietorships
• I do not have any employees
• I do not have activity in other states where I was filing as a nonresident

I appreciate any insight that you might have

even with one  LLC, different activities have to be reported separately.