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

No. North Carolina law does not permit a husband and wife to jointly own a single-member LLC. Under N.C.G.S. § 57D-2-20, a single-member LLC must have exactly one member. If both spouses own the business, the LLC becomes a multi-member LLC, which triggers different tax treatment and compliance requirements.

Your Options

Form a multi-member LLC. Both spouses list themselves as members in the Articles of Organization. This is the simplest approach and provides identical liability protection to a single-member LLC. File Articles of Organization with both names and addresses per N.C.G.S. § 57D-2-20.

One spouse as sole member. Only one spouse becomes the registered member. The other spouse can work in the business but holds no ownership interest. This preserves single-member status for tax purposes but complicates marital property rights and profit-sharing.

Separate single-member LLCs. Each spouse forms their own LLC. This works if operations or assets should remain separate, but requires two filings and duplicate compliance.

Formation Requirements

File Articles of Organization with the North Carolina Secretary of State. The filing fee is $125.00 (N.C.G.S. § 57D-2-20). Standard processing takes 10–15 business days; expedited service is available for $100 (24-hour) or $200 (same-day).

The Articles must include:

LLC name with designator ("LLC," "L.L.C.," or "Limited Liability Company")
Names and addresses of all members or organizers
Each person's role (member, organizer, or both)
Registered agent name and North Carolina registered office address
Principal office address, if applicable

Tax Implications

A multi-member LLC is taxed as a partnership by default under federal law. Both spouses report their share of income on their personal tax returns. You may elect corporate taxation (Form 8832) if it reduces self-employment taxes, but consult a tax professional first.

A true single-member LLC is disregarded for federal tax purposes and taxed as a sole proprietorship unless you elect S-corporation or C-corporation status.

Liability Protection

Both structures provide charging order protection under N.C.G.S. § 57D-5-03. Creditors cannot seize LLC assets based on a personal judgment against one spouse; they are limited to a charging order against distributions.

Next Steps

Decide whether both spouses should be members or only one.
Draft Articles of Organization with both names if forming a multi-member LLC.
File online with the North Carolina Secretary of State.
Consult a tax professional about the optimal structure for your situation.

This is general information, not legal advice.