So am I correct in assuming you are aware that a multi-member LLC files it's own physically separate IRS Form 1065 Partnership Return?
Each partner is then issued their own physically separate K-1 by the multi-member LLC, and each partner uses that K-1 to complete their personal 1040 tax return. It does not matter that the two partners are married to each other and filing joint.
So this will not change the fact that you may still need to file injured spouse with your personal 1040 tax return.
Also be aware that the 1065 Partnership Return is due March 15th. The late filing penalty is $200 per month, per partner. I'm making you aware of this because if you think it's the same as the personal return and you're late, with two owners that's an instant $400 late filing penalty for the first month.
U
nderstand that having a lien on your taxes for back child support *WILL* *NOT* affect the partnership on the tax front, since it's just basically a pass-through entity. But it *WILL* *NOT* *CHANGE* the need to file injured spouse with the poersonal 1040 joint return, if necessary.
Finally, if you live in a community property state who you split the profits via the K-1's you will each be issued with make no difference in what you can claim on injured spouse. It's 50/50. If you do not live in a community property state, then based on the fact the partners are married, if you don't split your profits 50/50 across the two K-1's, that will at best, raise eyebrows at the IRS. At worse, the IRS will adjust your taxes accordingly to "make" it a 50/50 split.
