Does it matter for taxes if I got my EIN from the IRS in 2022 for an LLC, but I wait to file my LLC through Tennessee until 2023? I have filed as a sole prop with SSN.

[ldbaumgartner]

As a freelancer, I have filed as a sole prop with my SSN for the last several years. I want to form an LLC, but ran into some issues. I got my EIN with the IRS as an LLC in 2022, but am planning to wait to file my LLC with the state (Tennessee) until 2023. Will I have any issues because of this come tax time?

[Anonymous_]

Can we assume your LLC is open for business?

Also, that this is a single-member LLC?

[ldbaumgartner]

Is it okay to get my EIN with LLC designation with IRS in 2022 and register for my LLC with my state in 2023 as far as taxes are concerned? I am not sure if my business is technically an LLC because I got my EIN from the IRS in 2022 with LLC designation, but I have not officially registered the LLC with my state. It will be a single-member LLC when it is officially registered.

I have been freelancing (graphic design) as a Sole Proprietor (not registered with the state officially because I don't have to for a Sole Prop). I have paid taxes using my SSN the last several years. I've begun to sub-contract work, and was advised to transition to an LLC, but can I wait until next month to begin annual LLC registration with the state? 

[Anonymous_]

Technically, you should have file articles of organization with your state. 

[dmertz]

LLC is a state entity, not a federal entity.  Unless you have elected for the LLC to be an S-corp, the single-member LLC is a disregarded entity and you will continue to file Schedule C as a sole proprietor.

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-compan...