My client is an LLC that had two owners that split everything 50/50. One of the owners left the LLC, effective June 30, 2019. From that point on, I believe the LLC would be an disregarded entity, reported on Schedule C of the remaining owner's personal return.
So, I think I need to file a final Form 1065 for the period January 1, 2019 to June 30, 2019, which would have a filing due date of September 16, 2019. My question is this: am I supposed to use a 2018 Form 1065 for this? The 2019 Forms 1065 won't be available by then. Or, should I put the return on extension and file it later, when the 2019 Forms 1065 have been released.
Thanks in advance for any insight.