- posted 3 weeks ago
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.
-- Stu http://DownToEarthLawyer.com