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Honestly for the last several years, my experience once I have reached an IRS employee has been satisfactory. Does it take too long to get someone on the phone ? Yes it does. Does it take too long for them to find an answer or to change something in one of their programs? Yes it does. However given the old systems they are still working with that don't share information, I think they are doing the best that they can under difficult circumstances.

11,000 new call center employees given a 2 week crash course in tax law and phone etiquette !!! Hey thats what we had before the layoffs !!!

Is the Trust the ONLY member in the LLC, so it's a SMLLC? Or, does the Trust AND the husband AND the wife own the LLC, so it's a MMLLC?

Revocable trust is a grantor trust and is generally ignored for tax return reporting unless it has an EIN and requires a separate 1041 for income to pass through. As you said, QJV is off the table because you are dealing with a non-community property state. Trusts are precluded from holding business property that elects to be QJV anyway. With all of that in mind and being a revocable trust, then the LLC reporting falls to state law. If this had been a SMLLC, then it would certainly be reported on 1040 Sch E. Because it is a MMLLC, then you would look to state law which probably says that the multi-member LLC (even H-W) would default to a partnership unless the LLC had the ability and elected to be taxed as a corporation. In your client's case, it sounds like this should be on a 1065 using form 8825 with the husband and wife each receiving a K-1 from the partnership.

Great point. They are still looking for it. The did all this last year, and did not mention it to me till Tuesday. The LLC has one owner, the revoc trust. The revoc trust's grantors are a married couple. This is where my uncertainty stemmed from. If I look at the LLC ownership 1st (and only), there's a single owner (the rev trust) so ... it's a SMLLC. But as @Lee B pointed out, drilling down deeper, the trust is disregarded bc it's revocable, so then the grantors of the trust are LLC owners. Married couple, thus two people, common law state so MMLLC. Thank you everyone for your input.

If you have the EIN letter for the LLC, what form does it say the IRS is expecting?

As long as the trust is revocable, wouldn't the trust be disregarded and the LLC be required to file an annual Form 1065?