Hi sjrcpa,

"In noncommunity property states, once they've mucked it up with an LLC they can't. Unless the ownership is tenants by the entirety. That's one owner. This form of ownership is not available in all states."

I have a client husband and wife formed LLC, transferred (deeded) all their rental properties to LLC.

Would this be the exception of what you mean "tenants by the entirety"? They want file report rental business under personal return instead of partnership which IRS EIN confirmation letter indicated the LLC file form 1065.

The properties located in Massachusetts; Mass allows three types of joint ownership.