If I am understanding you.
The LLC was formed for a purpose, and thenit was never used.
Firstly, I do not believe that the tax penalty attach personally. ( perhaps other will comment on that )So therefore, does it make a difference if the penalty happens.
Secondly if you did file an initial and then final, the IRS would abate for first time offense. .
It seems that the IRS is not going to be looking for a return, as no FEE EIN was obtained.
If it functions like a corp, NYS will only allow the dissolution once the DTF NYS has reacted to a final return.
So you need to ask yourself do you follow with a return, fed and state, wait for clearance, and then dissolve, or do you let NYS simply dissolve by proclamation.
BTW can you get paid for the work.
I am not directing you what to do, just putting some points out there in this public forum.
Abby Alhante, CPA
Kurcias & Alhante, LLC CPAs
525 Broadhollow Road Suite 104
Melville NY 11747
516.829-5890 Ext 2 Fax 516-829-3976
( E mail response preferred )
To my understanding you don't have a 2018 filing requirement so there would not be any penalties. Filing a 2019 tax return would not cause penalties for 2018 since again there was not a filing requirement for 2018.
I'm not sure if you have to file a final tax return for a dissolution but you can call the Department of state to find out. I have a phone number in my files but I have not used it for some time so you may have to go to the website; 518-473-2492
If you do have to file for 2019 in order to file for a dissolution (which I doubt) you will have to get a tax ID#.
Paul D. Tusa, CPA, MBA Business Consultant, Financial and Tax Advisor TUSA & ASSOCIATES CPA, P.C. Certified Public Accountants 1818 Bellmore Avenue Bellmore, New York 11710 www.tusa-associates.com
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