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Level 1
posted Feb 19, 2020 10:53:21 AM

Switched from sole prop to LLC mid year, do I file 1 or 2 Schedule C's?

I was operating under my full legal name for some consulting since end of 2018. Mid 2019, I switched to a single member LLC with a different business name.

 

Some questions:

1. If everything else stayed the same except for legally switching to the LLC using a different name, do I check the box in Turbotax for "I started (or acquired) my business in 2019?" If so, do I use the date I officially formed the LLC as the start date?

 

2. Is it okay to just complete one schedule C using the new LLC business name for the whole year? Or do I need to report two schedule C's as though I had 2 separate businesses in 2019?

 

I am doing the same type of work as I was prior to switching to an LLC, have no employees, and received no 1099s during the year. I use Quickbooks online and have recorded everything under the same "business" for all of 2019.

 

Thanks in advance!

 

 

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3 Replies
Expert Alumni
Feb 19, 2020 11:27:53 AM

Since you are a single-member LLC, you would report your income and expenses on schedule C of your 1040 income tax return just as you did when you were a sole proprietor.  Yes, you would simply use the new business name on your schedule C.  You do not need to report 2 schedule C's.  

Level 1
Feb 19, 2020 11:31:14 AM

Thank you Alan! Should I check the box stating that the LLC was just started in 2019 where it asks? Then just use the date the LLC was formed?

 

I'm guessing that wouldn't matter that I had expenses under my own name as a sole prop the first part of the year then either?

Expert Alumni
Feb 19, 2020 2:29:41 PM

Yes, check the box that states you started the LLC in 2019 since the schedule C will now be in the LLC name.  You will still add all of the income and expenses for the year.