Yes.  This commercial land is in an LLC that was overlooked.  She held it in her name and we reported it on schedule E.  Now if I understand it we need to file form 568 for 2018, 2019 and 2020.  

Final question I have is do we have to amend any of the 1040s and do we report the income from the land which was already reported on the sch e again on the 568?  

Thank YOU.