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How is the LLC treated for tax purposes (LLC, Corporation, S-Corporation, or disregarded entity)?
Prior to the conversion what was the LLC treated as?
Are you the only owner of the LLC?
Did you make an election for the LLC to be treated as a S-Corporation?
As long as the LLC was not a corporation or S-corporation, you would not have to file a return for 2015 if you did not have any income or expenses.
So as a single member LLC, the IRS would threat the entity as a disregarded entity. If you had any activity you would report this on your personal return on schedule C. Since you had no activity you would not be required to file a schedule C. Next year you would need to file for 1120. Did you have any activity for 2016?
What is the effective date of the conversion to a C-Corporation?
You would need to report the business activity from the beginning of the year to yesterday on schedule C of your 1040. You would also need to file a 1120 for the activity from today to the end of the year.
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