This guide from the IRS provides:
If the single-member LLC is owned by a corporation or partnership, the LLC should be reflected on its owner's federal tax return as a division of the corporation or partnership.
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-compan...
Where do I include a single-member LLC owned by an LLC (the parent) on the parent's Form 1065?
