Responses to you follow-up:
- Yes, the multi-member LLC is in fact being dissolved / liquidated. Person A will be filing a completely different return for the single member LLC.
- The EIN was assigned to a multi-member LLC, and as such, will not be used by Person A once the entity becomes a SMLLC.
- Person A may not need a separate EIN, but there are not sufficient facts to respond to this; and this individual should seek a tax professional for guidance.
- Only one return needs to be filed. There are boxes on the return to check, and you will check both initial and final return boxes.
- Based on the facts, you definitely should file an initial and final federal form 1065; one return.
- The state of Washington has a B&O tax on multi-member LLC's. Since you indicate that you never notified the state of the change, and since it appears there was no activity, I would not file the B&O return for the "interim" / short-term multi-member LLC.
- Having said that, I would recommend you contact the state for definitive guidance.
- Since it does not appear that any business activity had started, no CA return necessary based on your facts.
*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.
