We created an LLC last October in anticipation of buying a rental property. We did not have any income in2015, just the $300 expense of filing for the LLC. My wife was a resident alien until March of this year, when she became a naturalized citizen.

When filling out the 1065 paperwork, do I need to say she's a foreign individual since she was not yet a citizen at the end of the tax year? Or can I say she is a us citizen, since she now is.

If she has to put in as a foreign individual on this one, can it simply be changed next year?

Thanks
James