Hello @BobKamman ,

We are talking about incorporated LLCs here. And the question is by adding or removing members a reclassification would be needed. 

For example: An LLC being a disregarded entity will file a 1040 with sched C. However, if we add one more person to the existing LLC, it will become a partnership that would file a 1065. Would a reclassification request be needed in this case? And the same thing the other way around. If a partnership (1065) loses a member, it will then file a 1040 with sched C. Would a reclassification request be needed in this case?