What is my LLC classified as by the IRS?

[Navid A.]

I have a LLC with my wife and I listed as members under the Articles of Organization. Does the IRS consider this LLC as a sole Proprietorship? Also, since it's a pass through entity, I don't need to file a separate return for the LLC, correct? Thanks for the help!

[Natalie Kolodij]

Nope I was right the first time haha

I second guessed my self 

The QJV IRS instructions list C/F 

The Sch E instructions talk about it though 

If the husband and wife owned it in their personal names they could elect QJV. But if owned through an LLC the IRS defers to state law, which is why community property state comes into play.

So your CPA is wrong...

"

A Business Owned and Operated by the Spouses through a Limited Liability Company Does Not Qualify for the Election

Only businesses that are owned and operated by spouses as co-owners (and not in the name of a state law entity) qualify for the election. See Rev. Proc. 2002-69, 2002-2 C.B. 831, for special rules applicable to married couple state law entities in community property states."

https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorporated-businesses?fbclid=IwAR06LmBOexEqsr3tqd1sirp3nxi-niD9eUCOQYE5z1hN-pWZxsvSi_glg38