SMLLC FOR RENTAL PROPERTIES, EIN OR SS# ON 1099'S?

Feb 27, 2012 0 Replies

For 2011 client has SMLLC(disregarded entity) to house residential rental properties (Schedule E).



The LLC has a EIN because the entity was a Partnership in prior years, but now only the one partner remains.



There is no place to report the EIN on the 1040 Schedule E....so when I submit



1099's to the FIRE system, should I use the EIN of the SMLLC or the SS# of the owner?

Thanks for your opinions, Marie


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