Record Keeping

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Husband-Wife LLC Rental Property: File a Partnership Return?

Quick Summary

  • A husband-and-wife LLC holding rental property must generally file Form 1065 and issue Schedule K-1s to each spouse.
  • The “mere co-ownership” exception does not apply once property is placed inside an LLC.
  • The qualified joint venture election is explicitly prohibited for LLCs under IRS rules.
  • Spouses in the nine community property states may treat the LLC as a disregarded entity and file a single Schedule E instead.
  • Couples in all other 41 states have no federal workaround under the current tax law.

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Tax Planning Includes Keeping Good Records — Seven Helpful Tips

It’s January, and tax season is right around the corner. For many people, that means scrambling to collect receipts, mileage logs, and other tax-related documents needed to prepare their tax returns. If this describes you, chances are, you’re wishing you’d kept on top of it during the year so you could avoid this scenario yet again. With this in mind, here are seven suggestions to help taxpayers like you keep good records throughout the year:

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The Critical Role of Meticulous Business Recordkeeping

Running a successful business requires more than delivering great products or services. Behind the scenes, meticulous recordkeeping plays a crucial role in maintaining financial health, ensuring compliance, and maximizing tax savings.

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Before a Weather Emergency Closes Your Business, Make a Plan

It’s hurricane season, which is just one of several weather emergencies and other natural disasters companies may face, depending on location. Tornadoes, floods, and wildfires also pose serious threats. According to the Federal Emergency Management Agency (FEMA), about 25% of businesses never reopen after a major disaster. And many that do reopen struggle to recover.

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Is Your Business Ready for Digital Documents and E-Signatures?

Whether signing a vendor agreement, approving a repair estimate, or applying for a loan, chances are you’ve signed something digitally in recent months. In 2025, digital documents and e-signatures are no longer just a convenience — they’re fast becoming the standard.

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Keeping Good Tax Records Is Essential

An essential part of tax planning is keeping good records. Having an organized recordkeeping system makes it easier to file a tax return or understand a letter from the IRS. Here are some tips:

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