A few comments regarding your issue:
- DEF LLC is not a multi-member LLC as you noted. It is a single-member LLC of ABC LLC; a disregarded entity for tax purposes.
- As such, DEF LLC does not file it's own tax return. It is treated as if it was a division of ABC LLC.
- As a result, there will only be one tax return and all activity of DEF LLC is reported on the return for ABC LLC.
*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.
