My questions:
1) A workaround would violate IRS rules. In a community property state with a H&W owned LLC you can either file a 1065 or 2 schedule Cs. There's no other option.
2) Here's an alternative ===== You and your wife have ONE LLC for 2 "unrelated, separate activities" so one of you should use the existing LLC and the other should start a new LLC. Anyway, you can't go back and forth from year to year assigning 1 spouse 1 year and the other the next as that also violates IRS rules.
