Creating Single Member LLC in Texas with both spouses

[Adrian Brown]

I understand that me and my wife can both be on our Texas LLC, and we can still file as a Single Member LLC so that we have a disregarded entity from a tax perspective, but we still have the liability protection. In fact, Senate Bill 2314 went into effect 9/1/2023 for this scenario. My question is, is there something a person must do when forming the LLC to designate the status of "Single Member" so that we have pass-through for income/losses instead of a partnership with K-1 documents, or is this "Single Member" status just something we tell our CPA during tax time so they know to treat all income/losses?