Ouch! All good questions - I suggest you contact a local tax attorney for a free consultation on some of these issues or maybe call the IRS information line SEVERAL TIMES as you will get different answers each time you call!

I started my llc in June but did not have a business prior to that so all net income (actually a loss) was for the calendar year for me.

Wish I could be of more help...

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Lily Chambers, The Virtual Office Goddess, LLC
Author "How to Do Your Own Small Business Bookkeeping"