Question LLC formed in September, Closed in December

[shelby1518]

I only prepare a very few partnership and corporate returns so my experience is not very strong in this area.

My son and his friend formed an LLC in September 2020. Due to Covid, they decided that it was a mistake and decided to end the LLC in December 31, 2020.
The Articles of Dissolution were filed on January 23, 2021 in South Carolina. There were minimal expenses and no income.

My question: Do I have to file a short year return for 2021 since the Articles of Dissolution were not filed before 12/31/20? Or can I mark the 2020 tax return as final?

This is my first post to this forum. Thank you very much for your guidance.

[kathyc2]

If there was no revenue, there is not a federal requirement to file a return for either year. It would be up to the members if it's worth filing a 1065 to claim the minimal expenses.

[shelby1518]

Thank you so very much for your response!!!!
Thank you!