回复:Q about corp entity election.
LLC as a disregarded entity cannot file 1120s which is for S-Corp. In order to file 1120s, you will need to file form 8832 to be elected as S-Corp for tax treatment. Usually single member or H/W LLC as a disregarded entity use Schedule C on individiual tax 1040. But in your situation, LLC as a subsidiary of another LLC, I'm not sure about it.