I cannot afford the services of a lawyer or tax
professional to answer this question. I just got an EIN number for my business at the same time that I registered my business as a single member LLC
(have been in business for three years, just changed my business entity from sole proprietor
to LLC, which I know is a disregarded business entity and treated as a sole proprietor for tax purposes.) (I requested that the EIN number be effective Jan 1st, 2012.) My question is this: when I got the EIN number I stated that I would have no employees, that is before I realized that the part time person I hired in 2011 had to be treated as an employee, and not a sub contractor., so I need to pay in Social Security on him for 2011, a modest amount, less than $500 for the whole year. I have the federal
941 quarterly returns
filled out for the quarters he worked in 2011,(knowing I will pay a penalty for not filing
on time )but now I am apprehensive about using the EIN number I was assigned, because of the effective date that I put down as January 1, 2012 and the statement that I had no employees.