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LLC owned by partnership as single member

Level 2

Partnership owns an  LLC.  Partnership is the sole member.   Does the LLC need to apply for an EI number?

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Level 8

I am not a Lawyer!

Single member LLC does not require an EIN, unless it is paying payroll or being taxed as an S-Corp.  The single member LLC "disregarded entity" will file a Schedule C.

However, I am not sure if a Partnership can own a single member LLC.  A single member LLC is a "disregarded entity" unless being taxed as an S-Corp.  

I think your partnership owns a multi-member LLC (Partnership).

I am not a Lawyer!

EDIT: Accountant-Man is correct.  

Level 11

When an entity owns a SMLLC, the income and expenses are not reported separately; they are combined in the owner entity's income and expenses.

Sort of like a division(LLC) of the parent company(1065). 

So I say no EIN for the LLC unless it has payroll.

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