answer is correct for the 41 states that are not community property states, but it is not right for community property states like CA.
As you know, being a FL resident I've never had to deal with state taxes. My only "hands on" experience is when I was AD/MIL stationed in HI, and my wife worked a civilian job she had to pay state taxes on.
Now I would expect a SMLLC in CA would file the federal return the same as anywhere else. Even if filing joint, I don't see what difference it makes on the federal return if they file the required 1 SCH C in the name of the owner of the business. Both parties on the joint return are still paying the same in taxes as they would if it was split into two SCH C's.
Now I can't speak for the state return (of any state really) for a community property state.
