Taxery

One challenge is that LLC is already dissolved in 2013 and does not have a business address anymore. Shall I enter member's home address?

They did try to set the business in motion with no success. The business just did not pick up. The business had an EIN#. Maybe they should ask IRS to deactivate it?

Dissolving primarily happens at state level as the LLC is a state entity to begin with, right? At federal level, the only move needed is to file final return in 1065 for a no-employee LLC. But what if there is no income and expense to file in 1065? Is a final return filing still needed? 1065 instructions says if there is no income and expense, no 1065 needs to be filed. CouLd final return be an exception? Btw, in my case, there is no initial return filed either as the LLC was started an dissolved in the same year.

Per IRS' form 1065 instructions, if an LLC did not receive any income and did not incur any expenditures treated as deductions, there is no need to file form 1065. As far as I see this is what the IRS says in her instructions. An LLC with two members was active a few years ago for about 11 months in one calendar year. That is, it was started and dissolved the same year. They absolutely had no income and no expenses deducted anywhere. Form 1065 income and deductions were to be all zero. However, they did not file any form 1065 for this LLC. The LLC is now completely dissolved. Members are trying to figure out whether they were expected to file a final form 1065 even though they had zero income and zero expenses and deductions in the lifetime of the LLC. If the answer is yes, are they facing any late filing penalty for filing a past year 1065 late? On the other hand, the LLC existed less than a year, they did not file an initial return either.