My client, husband and wife, established a LLC (Limited Liability Co.) for themselves in 2022 for a 5plex and a rental house. They are the only members. This year I have to file their tax as LLC. This tax return is for California.

Do I need to fill any Forms other than the Schedule E which I have been filling in the past?

Do they have to pay SE (self-employment tax) which I believe they don't have to?

I am checking the BOX M on Sch. E (Filing this Sch. E as LLC).

Any help will be greatly appreciated.