Do we need to file tax for SDIRA when it is rental house and never get cash for us?

[Huiping S.]

We setup LLC for SDIRA. The LLC has EIN but not the SDIRA. One LLC of SDIRA has three parts: HSA, Ruth, IRA. LLC always has EIN but not the individual part of SDIRA.

The rentals of those LLCs run very well. But the headache: CPA said need to file tax of the SDIRA ; Lawyer who helped to setup LLC said you need not to file tax when you didn't get cash from SDIRA.

Do we need to file tax for SDIRA or not?

Thanks for your sharing!