Your CPA is correct, in general the IRS treats an LLC owned by a husband and wife in a non-community property state as a partnership. It can also be treated as a a qualified joint venture (QJV), but some rules apply. Here is a TurboTax article about QJV's. If one spouse does not participate in the business at all, then it can file as a "disregarded entity" separate from its owner, but again, some requirements must be met.
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