If you make a change in ownership percentage at any point during the year then the income is split over a weighted average. If all of the income and expenses are yours for 2022 then the new owner owned it on paper but didn't actually begin possession of the company until he controlled it. He has control as of January 1st 2023. So you can simply change him in for you on the 2023 return and file the 8594 with that.
@RichardTillett2760
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