Questions About LLC EIN

[pk]

@Hailun Feng  what am I missing here ?

You said the first year was  filed as C-Corp and then you say was taxed as  dis-regarded entity -- it cannot be both.   IF during the first return you filed as a C-Corp with its own EIN -- then it was  and has been taxed as a C-Corp, independent of the you the owner  -- it stands on its own.

Or are you  saying that the  entity has a different   tax year  i.e. it is not a calendar year entity ?

I repeat , if you have already filed the LLC as a C-Corp on its  return then all this discussion is fruitless  -- because you have attached the EIN to the C-Corp.  It is done.

[Hailun Feng]

Thank you. Sorry I meant that before the tax classification to C-corporation, the LLC was taxed as a disregard entity by default? and before we switched the tax classification to C-corporation, we got the EIN and then switched the tax classification, and for the first tax year, we filed the tax as a corporation with the old EIN. IRS also approved our 8832 form to switch to C-corporation classification with the old EIN. We never filed taxes with the old EIN as a disregard entity — always as a C-corporation. Hope this is more clear. 

[pk]

@Hailun Feng .  oh, in that case you done all needed  items .  You do not need a new EIN -- because IRS has already  linked the C-Corp to the EIN issued earlier.

You are done.

Thank you for the explanation.

Is there more one of us can do for you ?

[Hailun Feng]

Thank you! I do remember that when we applied for the EIN, we marked the LLC as a disregard entity and when we obtained the EIN, my tax account filed the 8832 file to switch the classification to C-corporation using the old EIN. We later received the approval notice for 8832 with the old EIN. We have never filed taxes for the LLC as a disregarded entity always C-corporation. It is just shortly after the LLC was formed, it was a disregard entity and we marked it as a disregard entity when applying for EIN but switched to C-corporation shortly after. Do I still need a new EIN in this case for a single member LLC? 

[pk]

@Hailun Feng , since IRS has already  transferred/ attached the EIN to the C-Corp. , you are done ---- EIN is  used for  filing employee tax deposits as also the entity's own return -- it is only a tax ID  (just like  ITIN for   non-resident or  those not eligible for  SSN ) .  .No worries for you .   

If by chance you are not convinced  of this position, please consider visiting the nearest IRS office and discuss this situation -- they are generally quite helpful.

[Hailun Feng]

Thank you so much! I apologize for being so persistent on this matter as I want to make sure that I am taking the right steps when it comes to taxes.