@brilliantusa wrote:
the members' sole proprietorship are the members of LLC, not the person who owns the sole proprietorship.
The sole proprietorship is disregarded. (It's a "disregarded entity.") For tax purposes the sole proprietorship does not exist separately from the person. The person and the sole proprietorship are one and the same. The IRS does not allow a disregarded entity to be listed as a member of an LLC. The person is the member of the LLC.
