irrevocable trust sole member of LLC

Client plans to put commercial property in a LLC which sole member is irrevocable trust.

main reason is to protect property from individual judgments which are substantial.

I am unsure what tax return the LLC should file to get the income to flow to the trust.

I know generally its not a good idea to put realty in a corporation.

Any ideas would be appreciated.

Would also appreciate any other ideas as to entity to put the property in to protect it from personal judgements.

Thank you

Unless LLC elects to be treated as a corporation, it will be disregarded for tax purposes. If property is rented, generally report on trust's Schedule E. No return for LLC is needed.

It think the trust alone would provide sufficient legal protection.

Your client should be aware that the trust contributions could be reversed by a court if the trust was created with intent to defraud. They should retain legal counsel to make sure this transfer is done in a non-fraudulent manner under your state law.

main reason is to protect property from individual judgments which are substantial.
...
Would also appreciate any other ideas as to entity to put the property in to protect it from personal judgments.

There are existing judgments? Are these existing judgments? If these are against the beneficiary, the business of the trust and the business of the beneficiary are two separate items. That said, an attorney would be much better served to provide ideas. Generally, tax savings will drive most of the conversation, but it appears legal protection is a greater concern here than tax treatment.

If the "personal judgments" to which you refer are potential future judgments, it would appear your structure is adequate IMO.