You consult and maybe someone can point to the right place. Dismantling partnership and moving to LLC with one owner ...

You consult and maybe someone can point to the right place. Dismantle partnership and move to LLC with one owner in Ohio. What do you do in terms of:
1. Secretary of State
2. IRS
The owner who remains in the company lives in Israel, without ITIN yet
The owner leaving a U.S. resident with SSN

Link to the original post in the United States Real Estate Forum on Facebook - Works on a desktop computer (To view the post must be members approved for the forum):
http://bit.ly/2NeIxSN

The original responses to the post can be read at the bottom of the current post page on the site or in the link to a post on Facebook and of course you are invited to join the discussion

• Thanks light for participating! We will be happy to help! ???
• AsherTouriel
  Have you experienced it?
• It's relatively simple. OA update to country.
  The IRS does not do anything because it is only in the annual reports (therefore, in the next LLC report, the CPA registers that there is a single owner).
  In the state of Ohio it is quite simple - go to the SOS website and fill out an online form with the name change. Every American spirit knows how to do that.
• Hey, is it possible for a partner to leave something in return? (Property, cash)?
• As for SOS, I spoke with the Secretary of State and looked for where to change the owner. I was told that the only thing that changed was registered agent. In the Operation Agreement we change ownership.
  The rest of the changes are made against the IRS.
• And this is the change in terms of the IRS - If the member who is leaving the LLC was listed as the Responsible Party, the IRS will need to be informed of the change; thus the LLC should typically file IRS Form 8822-B. The IRS mandates the 8822-B Form to be filed within 60 days of the change in ownership
• And an important statistic about changing the EIN: Partnerships
  You will be required to obtain a new EIN if any of the following statements are true.

  You incorporate.
  Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
  You end an old partnership and start a new one.
  You will not be required to obtain a new EIN if any of the following statements are true.

  The partnership declares bankruptcy.
  The partnership name changes.
  You change the location of the partnership or add other locations.
  A new partnership is formed as a result of the termination of a partnership under IRC section 708 (b) (1) (B).
  50 percent or more of the ownership of the partnership (measured by interests in capital and profits) changes hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1).

• And regarding LLC - Partnerships
  You will be required to obtain a new EIN if any of the following statements are true.

  You incorporate.
  Your partnership is taken over by one of the partners and is operated as a sole proprietorship.
  You end an old partnership and start a new one.
  You will not be required to obtain a new EIN if any of the following statements are true.

  The partnership declares bankruptcy.
  The partnership name changes.
  You change the location of the partnership or add other locations.
  A new partnership is formed as a result of the termination of a partnership under IRC section 708 (b) (1) (B).
  50 percent or more of the ownership of the partnership (measured by interests in capital and profits) changes hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1).
  Limited Liability Company (LLC)
  An LLC is an entity created by state statute. The IRS did not create a new tax classification for the LLC when it was created by the states; Instead IRS uses the tax entity classifications it has always had for business taxpayers: corporation, partnership, or disregarded as an entity separate from its owner, referred to as a “disregarded entity.” An LLC is always classified by the IRS as one of these types of taxable entities. If a “disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is owned by any other entity, it is treated as a branch or division of its owner.

  Changes affecting Single Member LLCs with Employees
  For wages paid on or after January 1, 2009, single member / single owner LLCs that have not elected to be treated as corporations may be required to change the way they report and pay federal employment taxes and wage payments and certain federal excise taxes. On Aug. 16, 2007, changes to Treasury Regulation Section 301.7701-2 were issued. The new regulations state that the LLC, not its single owner, will be responsible for filing and paying all employment taxes on wages paid on or after January 1, 2009. These regulations also state that for certain excise taxes, the LLC, not its sole owner, will be responsible for liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008.

  If a single member LLC has been filing and paying employment taxes under the name and EIN of the owner, and no EIN has previously been assigned to the LLC, a new EIN will be required for wages paid on or after January 1, 2009. If a single member LLC has been filing and paying excise taxes under the name and EIN of the owner and no EIN was previously assigned to the LLC, a new EIN will be required for certain excise tax liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008. The following examples may assist in determining if a new EIN is required:

  If the primary name on the account is John Doe, a new EIN will be required.
  If the primary name on the account is John Doe and the second name line is Doe Plumbing (which was organized as an LLC under state law), a new EIN is required.
  If the primary name on the account is Doe Plumbing LLC, a new EIN will not be required.
  You will be required to obtain a new EIN if any of the following statements are true.

  A new LLC with more than one owner (Multi-member LLC) is formed under state law.
  A new LLC with one owner (Single Member LLC) is formed under state law and chooses to be taxed as a corporation or an S corporation.
  A new LLC with one owner (Single Member LLC) is formed under state law, and has an excise tax filing requirement for tax periods beginning on or after January 1, 2008 or an employment tax filing requirement for wages paid on or after January 1, 2009.
  You will not be required to obtain a new EIN if any of the following statements are true.

  You report income tax as a branch or division of a corporation or other entity, and the LLC has no employees or excise tax liability.
  An existing partnership converts to an LLC classified as a partnership.
  The LLC name or location changes.
  An LLC that already has an EIN chooses to be taxed as a corporation or as an S corporation.
  A new LLC with one owner (single member LLC) is formed under state law, does not choose to be taxed as a corporation or S corporation, and has no employees or excise tax liability. NOTE: You may request an EIN for banking or state tax purposes, but an EIN is not required for federal tax purposes.

• I understand that an outgoing partner did not receive money for his share in the partnership and therefore does not see a tax event.
  There are some administrative procedures such as the need to obtain a new EIN (transition from joint ownership to single ownership) and notification of a responsible party change,
  Notice that it is really oppressive in the middle of the year that should be submitted to 2 reports
  1065-for the whole period of ownership of two people
  1040- for the period of partner exiting by the end of the year

  There is also an update at the STATE level