Have a Tax Question? Ask a Tax Expert
Hi and welcome to our site!Your client may simply file a Certificate of Amendment.Here is a sample form provided by DE - http://corp.delaware.gov/llcamend09.pdfYou may call(NNN) NNN-NNNNif you have questions on properly completing your filing.
Thanks for the quick response. What we need to do with IRS
See here - http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Do-You-Need-a-New-EINYou will be required to obtain a new EIN if any of the following statements are true.-- You take in partners and operate as a partnership.So - your client need to apply for a new EIN
do we need to notify IRS that we want to close the single member llc as we did not do any business although we obtained EIN, and then apply for new EIN?
When you apply for a new EIN - you will provide the old EIN assigned to the LLC - and that would be all you need. Generally the LLC with one owner (single member LLC) which does not choose to be taxed as a corporation or S corporation, and has no employees or excise tax liability may request an EIN for banking or state tax purposes, but an EIN is not required for federal tax purposes.
Thank you so much
Hae a nice day
See line 18 - http://www.irs.gov/pub/irs-pdf/fss4.pdfHas the applicant entity shown on line 1 ever applied for and received an EIN?If “Yes,” write previous EIN here