Because you're now married and Arizona is a community property state, a husband and wife LLC may be elected to be treated as either:
- A partnership, or
- A qualified joint venture/disregerdaded entity (reported on Schedule C)
To return from S-corp status to LLC status, you must revoke the S-corp election, not file form 8832.
To revoke S-corp status:
- Submit a signed statement to the IRS stating that you are revoking the S elction under IRC 1362
- It must be signed by you and your spouse (shareholders)
- Must include:
- Company name and EIN
- Statement that you are revoking the S election
- The effective date of revocation
- Shareholder consent signatures
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
