The QJV election is not available for some of the community property states when the husband and wife entity is an LLC; they would be filing as a SMLLC disregarded entity or some other state entity.

Only businesses that are owned and operated by spouses as co-owners (and not in the name of a state law entity) qualify for the election. See Rev. Proc. 2002-69, 2002-2 C.B. 831, for special rules applicable to married couple state law entities in community property states.