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LexiState
specialUpdated 2026-03-31

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

No. A single-member LLC has exactly one owner. If both spouses own the LLC, it becomes a multi-member LLC under Fla. Stat. § 605.0201. Florida law does not recognize marital status as a basis for treating two spouses as a single member. You must choose either one spouse as the sole member or both as co-members in a two-member LLC.

Your Two Options

Option 1: Single-Member LLC
One spouse is the sole owner with 100% membership interest. The other spouse has no ownership stake. This structure is taxed as a sole proprietorship by default (unless you elect corporate taxation). File Articles of Organization listing only one member under Fla. Stat. § 605.0213.

Option 2: Multi-Member LLC
Both spouses are listed as members in the Articles of Organization. You specify ownership percentages (typically 50/50) and management rights in an operating agreement. A multi-member LLC is taxed as a partnership by default unless you elect S-corp or C-corp treatment.

Tax and Liability Implications

Single-member LLCs offer liability protection but limited tax flexibility. Multi-member LLCs provide more sophisticated income-splitting options and may offer better asset protection in certain scenarios. The IRS treats these structures differently for federal income tax purposes. Consult a tax professional about which structure suits your situation.

Formation Requirements

File Articles of Organization with the Florida Division of Corporations ($125 filing fee). Include the LLC name (with "LLC" or "L.L.C." designator), principal office address, registered agent with a Florida street address, and member information under Fla. Stat. § 605.0213. File online for faster processing. No publication is required.

Operating Agreement

Even if one spouse is the sole member, a written operating agreement clarifies management rights, profit distribution, and succession planning. This protects both spouses legally and prevents disputes if circumstances change.

Next Steps

  1. Decide whether one or both spouses will be members
  2. Choose an LLC name compliant with Fla. Stat. § 605.0201
  3. Prepare Articles of Organization with member and registered agent details
  4. File with the Florida Division of Corporations
  5. Draft an operating agreement defining roles and profit-sharing
  6. Consult a tax advisor about federal tax classification

This is general information, not legal advice.