Last year my wife started her own professional practice. For state purposes, she accidentally registered as a PLLC, even though there are no partners. When she applied for an EIN, the CP 575 letter stated she business must file as corporation with a Form 1120. At the same time, the letter says that determination is not binding on the IRS.
Does she have to file a Form 1120? Whether as the mistaken partnership status (now corrected) or a single member LLC, which she really is, the IRS treats as a disregarded entity. If she files as either one of those, does she need to include Form 8832?
