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No, you cannot file a Form 1065 for a single member LLC. The legal framework provided by the Internal Revenue Code and Treasury Regulations clarifies the federal tax classification of entities, including limited liability companies (LLCs). Specifically, the "check-the-box" regulations (Treas. Reg. § 301.7701-3) allow an LLC to elect its classification for federal tax purposes. For a single member LLC, the default classification is a disregarded entity, unless an election is made to be treated as a corporation. When an LLC is disregarded, its activities are treated in the same manner as a sole proprietorship, branch, or division of the owner (Treas. Reg. § 301.7701-2(a); Treas. Reg. § 301.7701-3(b)(1)(ii)).
Form 1065 is used for reporting the income, deductions, gains, losses, etc., of a domestic partnership. However, as per the provided regulations and rulings, a single member LLC that has not elected to be treated as a corporation cannot be classified as a partnership for federal tax purposes. Therefore, it does not meet the criteria for filing Form 1065. Instead, the income and deductions of a disregarded single member LLC would be reported on the owner's tax return (for example, Schedule C of Form 1040 if the single member is an individual).
In summary, a single member LLC, by default classified as a disregarded entity and not electing to be treated as a corporation, cannot file Form 1065 because it is not recognized as a partnership for federal tax purposes.
Sources:
Publication 1635 (2/2014)
PLR 200637041
SCA 200338013
CCA 200235023
Rev. Rul. 2004-77
IRS FAQ