My client wanted to go from and LLC to S Corp.  We completed the necessary paperwork and was granted S Corp status.  A year later my client, who we have not filed taxes for this year yet, wants to go back to an LLC. Yes, they want to be taxed as a sole prop again.  I have no idea how to go about doing that. Is there a way?  I did file an extension for the S Corp prior to hearing from them about the change.  Any help would be most appreciated.