The EIN has not changed. I got the EIN when I began the LLC 1/1/2020. I filed schedule C for the business income in 2020. I added a partner to the LLC 7/1/2021, by gifting him 50% of the shares in the business. Business assets at that time included $3,000 in tools/equipment and $16,000 cash. We filed form 8832 to notify IRS of change in filing status. Do I file schedule C for income (P & L) until 6/30/2021 and then 1065 from 7/1/2021, or do I file 1065 for all of 2021 since I gifted half the business? Also would like to know how and where to report the gift.
