Read this link

來源: 2023-01-31 04:10:18 [博客] [舊帖] [給我悄悄話] 本文已被閱讀:

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

Note: If an LLC is owned by husband and wife in a non-community property state, the LLC should file as a partnership. LLCs owned by a husband and wife are not eligible to be "qualified joint ventures" (which can elect not be treated as partnerships) because they are state law entities.