EIN for a LLC's

[andersonapartments]

I am doing my rental LLC's individually for each building, and then combining the K-1's for each LLC into the Master LLC that covers them all.  Do you need an EIN for each individual LLC?

Thank you

[ZTaxPro]

Since a single member LLC is a disregarded entity you would not need to file a return for each separate entity. You should apply for an EIN for each entity.

[andersonapartments]

Thank you for the reply.  They are all a multi member LLC, does that make a difference?  I have 5 rentals and a multi member LLC for each one for liability purposes.  I also have a master LLC that I pay all the bills and collect all the rents for all of the LLC's.    I thought I would have to do a tax return for each LLC and then one as a grand total for the master LLC.  So do I need an EIN for each LLC also?  Thank you and your guidance is appreciated.  

[ZTaxPro]

Okay, so one entity is just a management group. Is there a contract set up that each LLC pays the management company for their services? Each property is liable still for income and expenses paid by the management company on their behalf. Since each is a multi member LLC you would need to file a return for each.

[andersonapartments]

Thank you again for the reply.  All tenants have been instructed to pay the mgmt. company, and there is one chg card for the management company, and it pays everything,  But, I keep the expenses and rents collected for each LLC and distribute them to each LLC.  So I understand doing a return for each LLC.  And, it looks like I do a return for the management company and it will not have any income, just a couple expenses that it incurs itself.  

Also, I created the LLC in November of 2017, but started them with the tax year of 2018.  January 1, 2018.  Do I use the actual creation date as the program asks for the creation date, or do I use the actual start date of use, 1/1/2017?  Thank you very much and that's it.  You are very much appreciated.