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@Jim-from-Ohio wrote:

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

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The IRS does not need the Article of Organization, unless it is being audited and the auditor wants proof that it is a Partnership.

Form 8832 is not needed to be taxed as the default tax status (assuming no elections have been previously made to make an LLC taxed as a corporation).  Form 8832 would never be needed to go from a Disregarded Entity to a Partnership.