Based on your facts, I will make the following comments:
- It appears that you had a single member LLC. If this is the case, from a federal income tax perspective there is no change in how you file your tax returns. Everything will continue to be reported on Schedule E. This is because for federal income tax purposes, a single member LLC is a disregarded entity (assuming you did not make any check the box election to be taxed differently); you and the entity are one and the same.
- This will also hold true for most state income tax purposes; although you do not mention what state you are in.
- You indicate that you "closed" the LLC in 2015. Does that mean you filed the necessary paperwork with your Secretary of State to dissolve it?
- Based on the response to the third bullet, you need to look at how the properties are titled. Did you also re-title the properties back into your name individually?
In summary, you really have no change from an income tax perspective, but you may have some other state filing matters to resolve.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
