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On IRS EIN application for LLC, does the "start date" refer to date articles of org were filed w/ your state?

Rochester, NY |
Filed under: Starting an LLC

I believe I may have made a mistake on my EIN application. At the time that I completed the form, I was advised that the "start date" requested in the application needed to match the date I filed the articles of organization officially forming my LLC (eg. I filed articles of organization with my state in July 2013, thereby making "July 2013" my start date for EIN application purposes). However, I began as a sole proprietor, doing the same work I will do with my LLC, in March 2013. Which date should I use as my business entity "start date" for IRS/EIN purposes--March 2013 or July 2013? Thank you so much for any information you can provide.

Additional info: I started this work, on a consultative basis, in October 2012. My earliest contracts were largely pro bono however--because I did not receive pay for my services until March 2013, I did not think October 2012 would "count" as far as the IRS was concerned. Legally speaking, is there a hard and fast definition that governs the "start date" of a business? In my example, did I "start" in October 2012, March 2013, or July 2013? Thank you!

Attorney Answers 2


The start date of your LLC, July, 2013, was the correct response to this question. Good luck.

I am licensed to practice law in New Hampshire and Massachusetts. This response is based on limited information, is general in nature, does not constitute legal advice, is intended for educational purposes only, and does not create an attorney-client relationship. In short, I am not your lawyer. You should not rely on any advise given on AVVO. Rather, if you have a specific legal question or problem, you should retain a lawyer licensed in your state to answer or address your legal question or problem. IRS Circular 230 Notice: Any U.S. tax advice contained in this post is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

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Attorney dell'orfano is correct. However, do not fret at all as you are a sole member of the LLcC and therefore the LLC is disregarded for tax purposes thereby leaving you as a sole proprietor before and after forming your LLC. There is not concern here at all as to this date for the reason just stated as to the LLC being invisible for tax purposes.

My answer is not intended to be giving legal advice and this topic can be a complex area where the advice of a licensed attorney in your State should be obtained. Please click "helpful" or "best answer" if my answer added any value or add a "comment" if you have more info for me to help you get a better answer.

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