My dad transferred his LLC rights to me on December 31st, 2017. The LLC does not have any income or expenses so I do not have to file Form 1065. How do I send form 8832 to the IRS to let them know it is now a disregarded entity.
From the form instructions:
" If the entity is
not required to file a return for that year, a
copy of its Form 8832 must be attached to
the federal tax returns of all direct or indirect
owners of the entity for the tax year of the
owner that includes the date on which the
election took effect."
Does this mean that my dad needs to attach it to his return as well as mine?
