They have a rental for years that they just cut all income and expenses in half. Then they got a lease on some land and had a LLC formed. I know that a married couple in Wis can be regarded as a sole proprietorship. Was just wondering if there had been any changes in the law as to having more than husband and wife. I couldn't find anything that says that they don't have to file a partnership return when there is more than two married people. Just asking if there is anything that I missed since i don't do partnership returns anymore and want to make sure before I send them on to someone else.

Thank you for taking the time to answer my question.