You will need to file Form 8832 Entity Classification Election to change to t a single-member disregarded LLC. Generally, an election specifying an LLC’s classification cannot take effect more than 75 days prior to the date the election is filed, nor can it take effect later than 12 months after the date the election is filed. An LLC may be eligible for late election relief in certain circumstances.
You would indicate on line 6(c) part 1 of Form 8832 that you are electing to be treated as a disregarded separate entity.
See additional guidance in the IRS link below. Click on Form 8832 Entity Classification Election once you are on the website.
Limited Liability Company (LLC)
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