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Bird1
Level 3
January 24, 2020
Question

LLC owned by partnership as single member

  • January 24, 2020
  • 2 replies
  • 20 views

Partnership owns an  LLC.  Partnership is the sole member.   Does the LLC need to apply for an EI number?

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2 replies

RollTide68
RollTide68
Level 7
January 24, 2020

I am not a Lawyer!

Single member LLC does not require an EIN, unless it is paying payroll or being taxed as an S-Corp.  The single member LLC "disregarded entity" will file a Schedule C.

However, I am not sure if a Partnership can own a single member LLC.  A single member LLC is a "disregarded entity" unless being taxed as an S-Corp.  

I think your partnership owns a multi-member LLC (Partnership).

I am not a Lawyer!

EDIT: Accountant-Man is correct.  

    Accountant-Man
    Accountant-Man
    Level 13
    January 24, 2020

    When an entity owns a SMLLC, the income and expenses are not reported separately; they are combined in the owner entity's income and expenses.

    Sort of like a division(LLC) of the parent company(1065). 

    So I say no EIN for the LLC unless it has payroll.

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