Be careful. @Carl answer is correct for the 41 states that are not community property states, but it is not right for community property states like CA.
This is involved enough that it is probably a very good idea to seek profession advice rather than relying on a volunteer public form.
https://www.nolo.com/legal-encyclopedia/taxation-llcs-owned-spouses-community-property-states.html
says
From almost every perspective, it’s accurate to say that a single-member limited liability company (SMLLC) has only one member. After all, that’s why it’s called a single-member LLC. However, in community property states, you can have an SMLLC with not one but two members—or at least have a two-member LLC that’s treated like an SMLLC for tax purposes.
If you’re married, you probably know if you live in one of the nine current (2014) community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. These states have laws stating that property acquired by a married individual is owned in common with that individual’s spouse. Those laws can extend to profits from an LLC owned solely by two people married to each other.
The IRS has issued a special rule applicable to LLCs owned by married couples who live in community property states. Under this rule, a married couple can treat their jointly owned business as a disregarded entity for federal tax purposes if:
- the LLC is wholly owned by the husband and wife as community property under state law
- no one else would be considered an owner for federal tax purposes, and
- the business is not otherwise treated as a corporation under federal law.
In most cases, this would mean that the spouses would file a joint tax return (with the general tax savings that come with such a return), and include with that return a Schedule C, and any other relevant schedules (Schedule SE, Schedule E, and so on), for their business. For all practical (tax) purposes, they would prepare their taxes as though their LLC were an SMLLC. This includes same-sex couples who are legally married under state law.
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