How this began; I advised the client that as they were not concerned about having joint ownership of the LLC, that they could file amended org paperwork removing 1 member, thus saving them the complexity and expense of filing a partnership for 2021.  It was too late to do this for TYE 2020, and so we filed that year as a partnership, with very little owners basis, primarily expense that then flowed to suspended losses above basis.  I then filed the 8832 (a few months ago) as I wanted to request change in current classification and late classification relief to set an effective date of the new disregarded entity at 1/1/21, instead of the date they filed the org amendment (around October 2021).  I agree that there has to be some monetary change of hands (perhaps $1?) to signify ownership change; this would be noted in the Org. documents maintained by the partnership.  So if this works and we file a schedule C for the remaining owner for 2021, can the suspended loss from the Partnership be noted on this return to allow it to move forward for potential future offsets to passive income?  Also, do we file a Partnership return for 2021 identified the Partnership as dissolved?