Sorry, I thought you were changing from a SP to a LLC or S Corp. Hmmmm, I wonder if I was supposed to file a FORM 8832 when I switched...oh well, that was 14 years ago, surely I am in the clear. Heh.I contacted the IRS directly and they told me that you would need to complete and return FORM 8832 CHANGE OF ENTITY. I will be keeping my current LLC, I was just curious that would all work if one wanted to switch. Thanks for your advice though Entropyguy![]()