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

No, not as equal owners. Under Tex. Bus. Org. Code § 101.051, a single-member LLC requires one member only. If both spouses own the LLC equally or with any shared interest, it becomes a multi-member LLC. One spouse can be the sole member with the other holding zero ownership interest—that qualifies as single-member. However, Texas community property law may complicate this structure, potentially treating jointly-acquired assets as community property regardless of title.

Single-Member Structure (One Spouse Only)

If one spouse is the sole member and the other has no ownership stake, the LLC qualifies as single-member under Texas law. The Certificate of Formation lists only one member's name and address. This structure avoids multi-member tax classification and simplifies federal tax treatment—the LLC is disregarded as a separate entity by default, with income flowing to the member-spouse's individual return.

Multi-Member Structure (Both Spouses)

If both spouses want ownership, you must form a multi-member LLC. Both names and addresses appear on the Certificate of Formation filed with the Texas Secretary of State. Multi-member LLCs are taxed as partnerships by default under federal law, requiring Form 1065 filing.

Community Property Complication

Texas recognizes community property (Tex. Bus. Org. Code § 101.001 et seq.). Assets acquired during marriage are typically jointly owned by both spouses. Even if you title the LLC in one spouse's name only, the IRS may treat the membership interest as community property owned by both spouses, potentially reclassifying it as multi-member for tax purposes. This creates a mismatch between Texas formation law and federal tax treatment.

Formation Requirements

File a Certificate of Formation with the Texas Secretary of State listing all members' names and addresses. The $300 filing fee applies regardless of member count. Processing takes 5–7 business days online (Tex. Bus. Org. Code § 3.005).

Include:

Entity name with "LLC" designator
Member name(s) and address(es)
Registered agent name and Texas office address
Management structure (member-managed or manager-managed)

Recommendation

Before filing, consult a Texas CPA or business attorney about whether community property law will affect your single-member classification and how to structure the LLC for your tax and liability protection goals.

This is general information, not legal advice.