HI,

I have a client formed C corp in Oct 2020. 2020 C Corp tax return not filed , but is on extension now.

In May 2021 they converted C corp to LLC with the state of MA.

Can the C Corp keep their tax ID from the C Corp established, or do the LLC need a new tax ID?

Then for the LLC, what election need be filed with IRS in this cituation.

I know LLC need file form 2553 with IRS to electe to be tax as partnership, S or C Corp.