Independent Contractor changed to LLC in same year

[MQ4]

I started as an independent contractor/sole proprietor then switched to and LLC in 2019. Do I need to file 2 seperate tax returns as the money was paid to me under two different tax ID numbers?

[Anonymous_ · Accepted solution]

Single-member LLCs (without an election to be treated as a corporation) are disregarded entities for federal income tax purposes.

As a result, your SMLLC is treated the same as a sole proprietorship and reports on Schedule C. Further, your EIN is tied to your SSN so it makes little difference (although you should use your EIN and do not need to file two separate returns).