Single Member LLC to Schedule C

[Jamison]

In 2006 client was a single member LLC; thus a Schedule C was prepared.

This year he dissolved his LLC sometime in 2007, but continued the business as usual (never cut anything off or counted inventory or anything) and is operating as a sole proprietor. He got a new EIN number, which when he got it he started using for his sole proprietorship and stopped using the EIN number he had with his LLC.

Do I "close out" or "end the business" of the first Schedule C, where he was a LLC and start a new "business" with a new Schedule C, for his sole proprietorship or just change the EIN number and stick with one Schedule C for the whole year? He said he can't give me exact numbers for when the LLC ended because he doesn't recall the exact date.

Thanks.

[oceanlovin'ea]

State website

If he closed the LLC with the state, you should be able to go to the state corporation website and look at his LLC and tell when he closed it.

Linda F