The company can retroactively apply the first two payments to the new FEIN quite easily because they have not filed the 2023 forms yet.
If they can't/won't you do not have to do the short year return, you can add the income to the LLC 1065. Unfortunately, there is no foolproof way to proactively explain to the IRS what you did, so there is a possibility you would get a underreporter notice for not reporting the 1099-MISC income on your personal return- it which case you would just have to provide an explanation. (To avoid this you may be able to include the 1099-MISC on your 2023 tax return under Miscellaneous income with the 1099-MISC as the description then a second entry with the amount in the negative with explanation LLC income.)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
