The Taxpayer is?

[Tax Sleuth]

If a single member LLC is now taxed as an S Corporation in NJ, is the taxpayer considered to be an LLC or now an S Corporation in NJ? The reason why I am asking is because I am trying to fill out an Appointment Of Taxpayer Representative for a client in NJ and the form asks me to check a box to describe the taxpayer. Which box should I check?

[DaveinTexas]

The LLC is the State entity

If a single member LLC is now taxed as an S Corporation in NJ, is the taxpayer considered to be an LLC or now an S Corporation in NJ? The reason why I am asking is because I am trying to fill out an Appointment Of Taxpayer Representative for a client in NJ and the form asks me to check a box to describe the taxpayer. Which box should I check?

The fact that the S Election was made with the IRS doesn't change the fact that the company is organized as an LLC.

Check the LLC box for NJ.