@Hailun Feng what am I missing here ?
You said the first year was filed as C-Corp and then you say was taxed as dis-regarded entity -- it cannot be both. IF during the first return you filed as a C-Corp with its own EIN -- then it was and has been taxed as a C-Corp, independent of the you the owner -- it stands on its own.
Or are you saying that the entity has a different tax year i.e. it is not a calendar year entity ?
I repeat , if you have already filed the LLC as a C-Corp on its return then all this discussion is fruitless -- because you have attached the EIN to the C-Corp. It is done.
