@Anonymous_ wrote:
As far as what you believe, that is largely irrelevant; you need to cite authority for your stated proposition (or at least guidance from an official source).
Here are a series of articles that all note that the IRS expects the LLC to file a single return, and that different business lines can't be separated. (None of these articles is what I would consider a AAA quality source, but this is what I was able to find on short notice.)
https://www.upcounsel.com/how-many-dbas-can-an-llc-have
https://info.legalzoom.com/article/can-llc-have-more-one-dba
https://yourbusiness.azcentral.com/can-one-llc-two-dbas-1659.html
https://www.govdocfiling.com/faq/can-multiple-dbas-llc/
Note that the are several possible difficulties of running two DBAs from one LLC. Since you can't separate finances, you can't show a deductible loss if one DBA does worse than the other. Also, if one DBA has debts it can't pay, the creditors can come after the other DBA since they are all owned by the same LLC.
As I said before, we also don't know if the taxpayer here has made 2 DBAs for purposes of marketing the same essential service to different groups (such as a general contractor marketing themself as a roofer and as a bathroom remodeler) or if they have two distinct and separate business activities.
If this is a case of 2 distinct business activities, I believe the web sites I cite indicate that all the income and expenses still must be reported as a single LLC. And since this is a spousal LLC in a community property state, that means "qualified entity" and filing 2 schedule Cs.
If the businesses are distinct and the taxpayer wants to keep them separate, I believe the taxpayer needs to move one of the businesses to a different LLC or take it out of the LLC and make it an unincorporated partnership that can be treated as a qualified joint venture.
Legal help in your state may be advisable.
