You need to get some professional advice.
While you may have "dissolved" for state purposes, you still have a partnership for federal income tax purposes when there are two or more persons who join to carry on a trade or business.
You can have joint owners of property classified as tenants-in-common for legal purposes but still be classified as a partnership for federal income tax purposes.
There are too many unanswered questions, the biggest of which is what you want as a structure, to address everything in a forum such as this.
But at the moment, I believe you still have a partnership return filing requirement.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
