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Actually it sounds to me like there is a much clearer picture after mom's death. As I understood OP, the question was whether mom received a step up basis upon death of daughter; or if she retained her pre-gifting basis due to a life estate and a gift that was bequeathed back to her. That is now a moot point since either way mom had ownership at the time of her death and therefore her estate gets a step up in basis.

Frankly, I disagree with that advice. It would be very easy to list a number of examples where that would be a bad idea. Would you really want to go forward with the old EIN under new ownership with the linked history in the IRS and state Dept of Revenue databases?

IRS page of common situations of when to get a new EIN. It's generally when ownership or structure changes. https://www.irs.gov/businesses/small-businesses-self-employed/when-to-get-a-new-ein

Sometimes I think I need to consider it a medical expense due to the therapeutic benefits provided by this group.

SMLLCs are assigned two EINs, one for the owner and one for the entity. But if a single-member LLC is a disregarded entity that does not have employees and does not have an excise tax liability, then it does not need an EIN. It should use the name and TIN of the single member owner for federal tax purposes. https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

I'd probably pick consultant, because it's the knowledge being tapped, rather than a patient being seen. YMMV, I could make a case the other way as well. However, since both are SE income, in the long run it doesn't matter. FWIW, I have had plenty of psychologist/therapist tax clients whose 1099s from insurance companies have, in the same year, run the gamut between medical, consulting, and "other" income. We put it all on their Sch C, since that's where it all belongs. Never a question.

It was nice to wake up this morning to find that the BOI filing deadline has been extended in areas affected by the recent hurricane disasters. FINCEN finally conformed to the IRS extended deadlines, as had been requested weeks ago.

This is a reminder that we do NOT host political discussions on this forum, and with new leadership in the U.S. House, I expect that some members will be tempted to post about proposed new legislation on here. Already this morning, I've deleted two posts and modified a third to eliminate a political reference in a very minor way that does not affect its content. I'm asking that each of you to please be cognizant of content before posting to keep this a politics-free site. This would be especially true of any legislation floated out that we all know has no chance of becoming law short of h*ll freezing over. Thank you.