A Delaware partnership LLC that owns single-member LLCs (SMLLCs) treats each SMLLC as a disregarded entity for federal tax purposes.
You do not add each SMLLC separately; instead, combine their income, deductions, and credits into the partnership return (Form 1065).
Each SMLLC’s financial activity flows up to the parent partnership. Keep separate records for each SMLLC for internal tracking and state reporting if required.
[Content Removed] We help partnerships properly consolidate SMLLCs into one partnership return, ensuring compliance with federal and Delaware rules while minimizing filing complexity.
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