BobKamman
Level 15

What am I missing here?  When a sole proprietorship becomes a partnership, there is a new business and a new filing requirement (Form 1065) and a new EIN required.  It's not a change in classification, it's one business being closed and a new one being opened.  In your question, how is the single-member LLC being taxed?  If it has elected to be taxed as a corporation, then that election would continue.