LLC Change in Classification From Partnership to S-Corp

[Taxonomically]

Hi everyone. I have a client who unfortunately separated from their spouse and as part of their settlement received their spouse's interest in a partnership where they both were equal partners. This is the first time encountering this type of scenario and was hoping to get some guidance. I planned on filing a final partnership return for time period prior to the official date of settlement; however, I wasnt certain on the next steps. Given the partnership becomes disregarded as an entity separate from its owner when it is reduced to one owner, coupled with the fact that the owner wants the LLC to be treated as an S-Corp for tax purposes, I planned on filing form 2553 (S-Corp election) as well as 8832 (Change in classification). For those of you who have encountered this scenario, any and all guidance would be greatly appreciated.

[qbteachmt]

"For those of you who have encountered this scenario, any and all guidance would be greatly appreciated."

Yes, we've seen this mistake a lot on this community forum.

[sjrcpa]

For 2020 the S election is late. Read up on late elections. When electing S for an LLC you only need to file the2553, not the 8832.