Is this considered a single member LLC or Multi Member LLC?

You have to understand that the IRS does not recognize LLCs for tax purposes. As a result you have to elect that your LLC be taxed as a business entity that the IRS does recognize - S-corporation, C- corporation or proprietorship/partnership. If you have done nothing along these lines, the default would be proprietorship (with one member) or partnership (with more than one member).

How you have elected your LLC to be taxed will affect the answer. If you made no election, the LLC is "disregarded." If you got an EIN as a single member LLC (proprietorship) in this case and want to change it to a multi-member LLC (partnership), you just have to get a new EIN for the LLC.

If you elected to have your LLC taxed as a corporation, the number of members is irrelevant, and the EIN you have should be fine.

How the LLC is registered with the State is irrelevant for this purpose.

For tax purposes it doesn't matter, especially if you have elected it to be taxed as a corporation - in that case the IRS doesn't care how many members there are.

In article <XnsAB52AEB02BAE2spamtraplexregiacom@130.133.4.11> you write:

I think this is wrong -- the EIN stays with the LLC. I co-owned a two-member LLC and later bought out the other member making it a disregarded single member LLC. Much to my surprise, the clear instructions from the IRS were that the LLC keeps the same EIN. We filed a final partnership return for the last year it was multimember (I bought him out on Dec 31) and since then have been reporting it on a Sched C or whatever it's called now.

It says here that to switch from single to multi-member you keep the EIN but file form 8832 to tell the IRS who the partners are:

An LLC that does not elect to be taxed as a corporation is generally ignored for tax purposes. So it seemed to me that going from a proprietorship to a partnership requires a new EIN. At least that's what the IRS says:

"Sole Proprietors - You will be required to obtain a new EIN if any of the following statements are true....

"You take in partners and operate as a partnership."

Here's what that same page says about LLC's (and ALL it says about them):

"An LLC is an entity created by state statute. The IRS did not create a new tax classification for the LLC when it was created by the states; instead IRS uses the tax entity classifications it has always had for business taxpayers: corporation, partnership, or disregarded as an entity separate from its owner, referred to as a ?disregarded entity.? An LLC is always classified by the IRS as one of these types of taxable entities. If a ?disregarded entity? is owned by an individual, it is treated as a sole proprietor. If the ?disregarded entity? is owned by any other entity, it is treated as a branch or division of its owner."

On the other hand this IRS web page supports what you are saying - that if an LLC changes the number of members (even if it is to or from one), a new EIN is not required:

So now I'm even more confused than I was before.