Hi and welcome to Just Answer!The form 851 is filed by the parent corporation.Because the owner is a Single member LLC which is disregarded for income tax purpose - the LLC doesn't file the income tax return.So - if the Single member LLC is owned by the corporation - means - the corporation is the single member of that LLC - and if that corporation files the consolidated income tax return - the form 851 will include Delaware C- Corporation.If however, the Single member LLC is owned by the individual - the form 851 is not needed.
Thank you. So, the answer to my question is yes, the Delaware C Corp will be included as part of the subsidiaries of the parent corporation. Can you confirm?
Yes - that is correct.