Jim-from-Ohio
Level 12
Level 12

IRS requires two things when going from a single member LLC to a multi-member LLC (MMLLC)

1. approved articles or organization from the state

2. Form 8832

IRS used to allow the 8832 by itself. going through this right now.. We sent in an 8832 and IRS says they need amended articles.

A MMLLC files a 1065