By Shelley M. Buckholtz

When someone forms an LLC and submits a Form SS-4 to obtain an Employer Identification Number, the IRS sends out a CP-575 Notice to inform the taxpayer of the EIN and also to inform the taxpayer of the LLC's filing requirements.  In the case of an LLC, this notice typically indicates that a partnership tax return (Form 1065) must be filed by the entity. 

It appears, though, that this information may be incorrect with respect to a married couple when they have formed an LLC and there are no other members.  If such event, and if the couple desires to be treated as the single member of the LLC, it would seem that they could make an election for tax reporting purposes with respect to the LLC to be treated as a sole proprietor on Schedule C of their individual income tax returns (Form 1040).

See Rev. Proc. 2002-69, 2002-2 CB 831.

This information is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties, interest or other charges that may be imposed on any taxpayer.  Please consult with your own tax advisors.