LLC member dies - spouse now only member

[Hoosier]

New client for 2008 is a widow whose husband died earlier this year. The couple had a Form 1065 LLC in which each was a 50/50 partner. With the husband's passing the widow becomes the sole owner. I would think that tax year 2008 will be the last year for Form 1065 and that beginning in 2009 Sch C Form 1040 will be used to report business activity. If this is indeed the case, is there any necessary correspondence with IRS to transition from 1065 to 1040? If no, will IRS send letters asking for the filing of 1065? Any other thoughts or advice is welcome. Thanks and apologies if this issue has been discussed previously.

[TAXBILLY]

New client for 2008 is a widow whose husband died earlier this year. The couple had a Form 1065 LLC in which each was a 50/50 partner. With the husband's passing the widow becomes the sole owner. I would think that tax year 2008 will be the last year for Form 1065 and that beginning in 2009 Sch C Form 1040 will be used to report business activity. If this is indeed the case, is there any necessary correspondence with IRS to transition from 1065 to 1040? If no, will IRS send letters asking for the filing of 1065? Any other thoughts or advice is welcome. Thanks and apologies if this issue has been discussed previously.

The partnership ended on the day of death. You would have a 1065 from 1/1/2008 until the day of death and then Schedule C thereafter.
1065 due date is the 15th day of the 4th month after the partnership has ended.
taxbilly

[Lion]

Estate

Is husband's estate now a partner with the wife? Or, another beneficiary? Or, has estate closed and transferred everything to wife?