I recently (04 Jan 2024) opened a single member S Corp (based on advise from CPA on tax benefits), I haven't conducted any business with this S Corp (I'm based in Maryland) yet, so $0 in/out (no asset or anything).
I would like to close this S Corp and open a LLC to keep it simple for my year-end taxes (as I don't want additional overhead that comes with S Corp of running payroll, profit/loss process, board meetings, etc).
What I have now is EIN from IRS, Business Bank accounts and business credit card.
I just want to start clean with new LLC and close the S Corp.
Do you have corporation that you elected S-Corp status for, or do you have an LLC that you requested S-Corp status for? You should be able to tell by the name - if it has LLC, Ltd, Limited Liability Company, etc. as a part of the name, its an LLC. If it has Inc., Incorporated, etc. it's a corporation.
An S-Corp isn't a type of corporation. It's the way that the corporation is taxed. You have not filed an S-election with the IRS (which is a separate form that is often included with the first year's tax return) so you are not an S-corp yet even though you structured your corporation with the intention of becoming one.
In order to change your simple corporation to an LLC I would advise you to consult an attorney in your area. There should just be a couple of quick documents to file and your company will be changed over.