Can Husband and Wife Have a Single-Member LLC in California?

Yes. California permits spouses to jointly own a single-member LLC as one member under Cal. Corp. Code § 17702.01. The LLC requires a minimum of one member with no restriction on spousal co-ownership. However, California's community property law (Cal. Fam. Code § 750) means both spouses typically own the membership interest equally if acquired during marriage, regardless of whose name appears on the Articles of Organization.

Formation Requirements

File Articles of Organization (Form LLC-1) with the California Secretary of State. The $70 filing fee covers standard processing in 3–5 business days via BizFile online. Your Articles must include:

LLC name (with "LLC," "L.L.C.," or "Limited Liability Company")
Principal office address in California
Registered agent name and California street address
Management structure: member-managed or manager-managed

You may list one spouse as the formal member on the Articles. Both spouses retain ownership rights under community property law.

Community Property Implications

California presumes property acquired during marriage is community property owned equally by both spouses (Cal. Fam. Code § 750). This applies to LLC membership interests unless a prenuptial or postnuptial agreement specifies separate property status. Even if only one spouse's name appears on the Articles, both spouses may have equal ownership rights and liability exposure.

To avoid disputes, document the ownership structure in a written operating agreement clarifying that the LLC interest is community property and specifying each spouse's management authority.

Management Structure

Member-managed: Both spouses have equal authority to bind the LLC and make decisions. No separate manager designation required.

Manager-managed: Designate one or both spouses as managers in the Articles. Non-manager spouses have no authority to bind the LLC unless specified in the operating agreement.

Tax Treatment

A single-member LLC is disregarded for federal tax purposes and taxed as a sole proprietorship (IRS Form 1040, Schedule C) unless you elect corporate taxation. However, if community property law applies, the IRS may treat the LLC as a partnership for tax purposes. Consult a CPA before filing to confirm your intended tax classification.

Next Steps

Choose an available LLC name (search California Secretary of State database)
Decide on member-managed or manager-managed structure
File Articles of Organization online via BizFile ($70)
Draft an operating agreement specifying community property ownership and management roles
Obtain an EIN from the IRS
Consult a tax professional on optimal tax treatment

This is general information, not legal advice. Consult a California attorney or tax professional regarding your specific situation.