@Junior Picanco ,
If a husband and wife wholly own a limited liability company (LLC) ( if you have not elected to be taxed as S-corp yet) as their community property, they can choose whether to treat the LLC as a disregarded entity or as a partnership for federal tax purposes.
If you want to look at the guidance, search for Rev. Proc. 2002-69
Translating from the CPA speak - yes, it is a disregarded entity. :)
@Junior Picanco , forgot to mention that sometimes it's better to be taxed as a partnership.
If one of you already have a high paying job, maintaining the partnership to allocate the SE income to the spouse that already has W-2 above the 128,400 income base could save you 12.4% of SE taxes.
If not, ignore this. Maybe helpful in future.