Yes, you will need to file as a partnership unless you elect to be taxed as a corporation OR you live in a community property state.
A married couple may choose to treat a business entity as a partnership or as a disregarded entity if:
- The business entity is wholly owned by the couple as community property under the laws of a state, a foreign country, or possession of the United States;
- No person other than one or both spouses would be considered an owner for federal tax purposes; and
- The business entity isn't treated as a corporation under Regulations section 301.7701–2.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
