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I have a single-member LLC with several bank accounts for the LLC. Currently, the tax return for this company is included on my personal 1040 (under my SSN) using a Schedule C.

I happened to notice that the bank accounts for my LLC are filed under the EIN for the LLC... which we don't even use.

Could this create any issues, and if so, should I have the bank switch the tax classification on the accounts? I have not had any problems yet, but I don't want the IRS thinking, "well, there's no return filed for this bank account's EIN... flagged for audit."

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You scenario isn't uncommon for a C-corp, and an audit is not likely to be the first step that the IRS takes when anything is flagged. If you are reporting the interest earned for that bank account in the Schedule C, then everything is above board.

I think, if anything, having that account linked to your SSN rather than the EIN for your LLC would be more likely to earn extra scrutiny.

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