Hello people! Can anyone help me with this? Right now I'm a single member LLC and want to add a second member with a 50% participation. I know I don't have to ask for a new EIN (the IRS web site says I don't need to in this particular case) and I have to amend the operational agreement. Right now I'm a disregarded entity and pay taxes as a sole proprietorship.

Do I have to send an 8832 to the IRS to explain the change? AFAIK they don't have any other way to know the modification of structure.