pass thru singlemember llc for California

[Flouncer]

rental property for last 2 months of tax year was single member llc.  How to show this? On individual return.

[sjrcpa]

The only pass through single member LLC would be one that has elected to be an S Corporation.

I don't think that's what you mean.

And a rental property is not an LLC.

Is this what you have?

Rental property owned by individual for 1st 10 months of the year. Then individual transfers ownership to an LLC he set up. He is the only owner and the LLC is disregarded for income tax purposes.

If yes, you show the entire year rental activity on Schedule E like you always did. 

[Flouncer]

LLC is disregarded for Federal purposes but not for State. Filed Form 568 for State(California).  How does this show as pass thru on personal return?

[sjrcpa]

Schedule E.

The 568 is a separate filing from personal income tax.

[George4Tacks]

Simple solution is to report the whole year on the CA 568 for the SMLLC.

https://accountants.intuit.com/support/en-us/help-article/form-1040/common-questions-california-sing...

Alternatively make two schedule Es, one for each time period and match the short period to the 568. Seems like too much effort, since the fee is likely the same for short year or the full year. 

IT ALL SHOWS ON YOUR 1040 AND 540. The pass through is more from the 540 to the 568 for a SMLLC.