@Hailun Feng I have no issue with the IRS position -- I was trying to cut the connection. from the LLC to C-Corp. Also note that the last paragraph suggests that you have to choose during the first year ---- as you said in your case you have filed under SSN ( or did I understand it wrong ). You can always visit the local IRS office and get the official position. Although if you had employees that continue from LLC EIN to C-Corp EIN (? ) , how IRS keeps track. That is one of the reasons why I was suggesting a clean new EIN -- that way for the IRS employees are employed by a new and different "employer "
What are you trying to achive ?
