@sjrcpa can i ask a follow up as I run across this from time to time.. when you go from SMLLC on a schedule C to a two person LLC, from a tax standpoint, just use the same EIN on a 1120S?  and the other way. two person 1065 LLC to one.. just use the same EIN on the  Schedule C?  Do you mark the 1065 as final return for the previous year?