Texas is one of community property state and IRS respect taxpyer's election to be treated as either disregarded entities or partnership for a business owned by a husband and wife in a community property state. The husband and wife can be considered as a single unit and treated as disregarded entity based on IRS Revenue Procedure 2002-69.
(1) File one Schedule C for qualfied entities if:
- The business entity is wholly owned by a husband and wife as community property under the laws of a state, a foreign country, or a possession of the United States;
- No person other than one or both spouses would be considered an owner for federal tax purposes; and
- The business entity is not treated as a corporation under § 301.7701-2.
OR
(2) File two Schedule C's for Elected Joint Venture status if:
- The only members of the joint venture are the spouses;
- Both spouses materially participate (within the meaning of Sec. 469(h), ignoring paragraph (5) thereof) in the business; and
- Both spouses elect this treatment.
Please see this article for your reference: LLC owned soley by spouses: A partnership or a joint venture?
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