Hi there,

New to me clients. Husband and wife who own 4 rental properties. In 2022, two LLC's were formed, two properties in each, with the assistance of an attorney, and only the wife was listed as the only person on the articles of organization for both LLCs. Two EIN's are obtained for a partnership return due in 2023.

Taxpayers have not filed a 1065 for 2022 or 2023, have never filed a 1065. They do not live in a community property state. Properties are in the LLC names, two loans are joint, one loan is in husbands name one is in the spouses name.

What is the best way to fix? I thought about writing the IRS with a copy of the articles of organization explaining the LLC formation was not formed as a partnership and that the partner was not added until 2025. Curious how others have approached or advised on how to fix.

Many thanks and good luck to everyone!