You do not want to file Form 8832.
An unincorporated business jointly owned by a married couple is
generally classified as a partnership for Federal tax purposes. For tax
years beginning after December 31, 2006, the Small Business and Work
Opportunity Tax Act of 2007 (Public Law 110-28) provides that a
"qualified joint venture," whose only members are a married couple
filing a joint return, can elect not to be treated as a partnership for
Federal tax purposes.
A Business Owned and Operated by the Spouses through a Limited Liability Company Does Not Qualify for the Election
Only businesses that are owned and operated by spouses as co-owners (and
not in the name of a state law entity) qualify for the election. See
Rev. Proc. 2002-69, 2002-2 C.B. 831, for special rules applicable to
married couple state law entities in community property states
